I80048 I8 Ruling Active

The tariff classification of ladies suede and textile jackets from China.

Issued April 24, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

As requested, the sample will be returned to you. Your submitted sample, Style F02-03-028 is a ladies suede and textile jacket. The garment has front suede panels. The sleeves, collar and back panel are composed of a knit 100% acrylic fabric. The jacket also features two front seam pockets, suede belt loops, a suede self-tie belt and a full frontal opening with a zipper closure. The essential character of style F02-03-028 is imparted by the front suede panels.

CBP rationale

The applicable subheading for Style F02-03-028 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 composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants.

Full text

NY I80048 April 24, 2002 CLA-2-42:RR:NC:3:353 I80048 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of ladies suede and textile jackets from China. Dear Ms. Wallertz: In your letter dated March 28, 2002, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style F02-03-028 is a ladies suede and textile jacket. The garment has front suede panels. The sleeves, collar and back panel are composed of a knit 100% acrylic fabric. The jacket also features two front seam pockets, suede belt loops, a suede self-tie belt and a full frontal opening with a zipper closure. The essential character of style F02-03-028 is imparted by the front suede panels. The applicable subheading for Style F02-03-028 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 composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants. The rate of duty will be 6 percent ad valorem. Style F02-03-028 is not subject to quota or the requirement of visa. 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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