The tariff classification of a leather/textile jacket and vest from China.

NY H80753 May 24, 2001 CLA-2-42:RR:NC:3:353 H80753 CATEGORY: Classification TARIFF NO.: 4203.10.4060, 4203.10.4095 Mr./Ms. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, Ca 90250 RE: The tariff classification of a leather/textile jacket and vest from China. Dear Mr./Ms. Gonzalez: In your letter dated May 15, 2001, on behalf of Intersport Fashions West, Inc., you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you. The submitted samples are ladies Styles LW53 jacket and LW52 vest. The Style LW53 jacket is a waist-length outerwear jacket constructed of leather and knit man made fiber fabric. It features a mesh lining, full front zipper closure, two inner zipper pockets at the chest, two outer zipper side slash pockets at the waist and sleeves with a six-inch zipper beginning at the cuff. The two front center panels, back center panel, back yoke, shoulders, collar and upper portion of the sleeves are leather; the side panels and bottom portion of the sleeves are knit man made fiber fabric. The Style LW52 vest is sleeveless and constructed of leather and knit man made fiber fabric. It features a mesh lining, full front zipper closure, two inner zipper pockets at the chest and a V-neck. The two front center panels, back center panel, back yoke and shoulders are leather; the side panels are knit man made fiber fabric. The Style LW53 jacket is stated to have a visible surface area that is approximately 60% leather and 40% knit fabric; the value is approximately 78% leather and 22% knit fabric; the weight is approximately 63% leather and 37% knit fabric. The major visible portions of the jacket are leather, while the sides and bottom portion of the sleeves are knit fabric. The Style LW52 vest is stated to have a visible surface area that is approximately 67% leather and 33% knit fabric; the value is approximately 84% leather and 16% knit fabric; the weight is approximately 63% leather and 37% knit fabric. The leather imparts the essential character of the items. The applicable subheading for the Style LW53 jacket 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. The applicable subheading for the Style LW52 vest will be 4203.10.4095, 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, 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