E82650 E8 Ruling Active

The tariff classification of a women’s leather jacket from China.

Issued June 18, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted, style 931C1904 is a women’s bomber jacket composed of 100% cow leather. The garment has a full front zippered opening, welt pockets, elastic in the sleeve cuffs, elastic at the bottom only at the sides, and a quilted lining.

CBP rationale

The applicable subheading for style 931C1904 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel : Other, coats and jackets: Other: Women’s, girls’ and infants:.

Full text

NY E82650 June 18, 1999 CLA-2-42:RR:NC:3:353 E82650 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Shelia Andrews Dillard’s 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of a women’s leather jacket from China. Dear Ms. Andrews: In your letter dated May 31, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted, style 931C1904 is a women’s bomber jacket composed of 100% cow leather. The garment has a full front zippered opening, welt pockets, elastic in the sleeve cuffs, elastic at the bottom only at the sides, and a quilted lining. The applicable subheading for style 931C1904 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel : Other, coats and jackets: Other: Women’s, girls’ and infants:.” The rate of duty will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →