H89177 H8 Ruling Active

The tariff classification of a man’s leather and textile jacket from Korea and/or China.

Issued April 10, 2002 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 is a man’s jacket composed of a leather front and collar and knit 85% acrylic, 15% wool fabric sleeves and back. The garment has a full front zippered opening and a pointed collar. The leather front imparts the essential character of the garment.

CBP rationale

The applicable subheading for the man’s leather and textile jacket 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: Other, Coats and jackets: Other: Men’s and boys’.

Full text

NY H89177 April 10, 2002 CLA-2-42:RR:NC:3:353 H891777 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Joy Min Quantum Concept, Inc. 3351 East Slauson Ave. Vernon, CA 90058 RE: The tariff classification of a man’s leather and textile jacket from Korea and/or China. Dear Ms. Min: In your letter dated March 3, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a man’s jacket composed of a leather front and collar and knit 85% acrylic, 15% wool fabric sleeves and back. The garment has a full front zippered opening and a pointed collar. The leather front imparts the essential character of the garment. The applicable subheading for the man’s leather and textile jacket 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: 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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