F86898 F8 Ruling Active

The tariff classification of leather jacket from Hong Kong.

Issued May 17, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, style #LM55 is a man’s jacket composed of leather and textile fabric. The leather material imparts the essential character. The garment is waist length with a leather front, back and collar with a textile inset on each side of the body and sleeves. The jacket has a full front zippered closure with two zippered pockets, right breast zippered pocket and a ribbed knit bottom and cuffs.

CBP rationale

The applicable subheading for the jacket, style #LM55 will be 4203.10.4030, 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: Men’s or boys’.

Full text

NY F86898 May 17, 2000 CLA-2-42:RR:NC:3:353 F86898 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr. W.J. Gonzalez Trans-Union customs Service, Inc. 11941 So. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of leather jacket from Hong Kong. Dear Mr. Gonzalez: In your letter dated May 4, 2000, on behalf of Trans-Union Customs Service, Inc. you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style #LM55 is a man’s jacket composed of leather and textile fabric. The leather material imparts the essential character. The garment is waist length with a leather front, back and collar with a textile inset on each side of the body and sleeves. The jacket has a full front zippered closure with two zippered pockets, right breast zippered pocket and a ribbed knit bottom and cuffs. The applicable subheading for the jacket, style #LM55 will be 4203.10.4030, 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: Men’s or boys’.” 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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