F85543 F8 Ruling Active

The tariff classification of a ladies leather jacket from China.

Issued April 28, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

The submitted sample, style KN 744 is a ladies jacket composed of a leather front and knitted 72% wool/18% silk/9% nylon/1% spandex sleeves and back. The jacket features a full front zippered closure and stand up ribbed knit collar. The leather portion of the garment imparts the essential character.

CBP rationale

The applicable subheading for the ladies jacket, style KN 744 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 F85543 April 28, 2000 CLA-2-42:RR:NC:3:353 F85543 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. R. I. Hasson Alba Wheels Up Int’l., Inc. 150-30 132nd Ave., Suite 208 Jamaica, NY 11434 RE: The tariff classification of a ladies leather jacket from China. Dear Mr. Hasson: In your letter dated April 13, 2000, on behalf of Printmaker International Inc., you requested a tariff classification ruling. The submitted sample, style KN 744 is a ladies jacket composed of a leather front and knitted 72% wool/18% silk/9% nylon/1% spandex sleeves and back. The jacket features a full front zippered closure and stand up ribbed knit collar. The leather portion of the garment imparts the essential character. The applicable subheading for the ladies jacket, style KN 744 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

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