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G88829 G8 Ruling Active

The tariff classification of a man’s leather and coated fabric jacket from China.

Issued April 4, 2001 by U.S. Customs and Border Protection.

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G8 G88829 (April 4, 2001)

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, style R491142 is a man’s jacket composed of a leather front, and back and sleeves made from nylon fabric coated with 100% polyurethane material. The garment has a full front zippered closure, two slash pockets below the waist, stand-up collar and a quilted lining. The leather front imparts the essential character of the garment.

CBP rationale

The applicable subheading for the man’s jacket, style R491142 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 and boys’.

Full text

NY G88829 April 4, 2001 CLA-2-42:RR:NC:3:353 G88829 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr./Ms. Shelly Monahan Seatttle Pacific Ind., Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s leather and coated fabric jacket from China. Dear Mr./Ms. Monahan: In your letter dated March 12, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style R491142 is a man’s jacket composed of a leather front, and back and sleeves made from nylon fabric coated with 100% polyurethane material. The garment has a full front zippered closure, two slash pockets below the waist, stand-up collar and a quilted lining. The leather front imparts the essential character of the garment. The applicable subheading for the man’s jacket, style R491142 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 and 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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