I80398 I8 Ruling Active

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

Issued May 2, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

As requested, the sample will be returned to you. Your submitted sample, style CF29407 is a man’s suede leather and textile jacket. The garment has two front suede leather panels and a suede leather back yoke. The sleeves and back panel are composed of a knit 100% wool fabric. The jacket also features a full frontal opening with a zipper closure, a 100% polyester lining for the front panels, a suede collar, two side slash pockets, suede elbow patches, and suede trim on the bottom of the sleeves and the back bottom of the jacket. The essential character of the jacket is imparted by the front suede leather panels.

CBP rationale

The applicable subheading for style CF29407 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 composition leather: articles of apparel: other, coats and jackets: other: men’s and boys’.

Full text

NY I80398 May 2, 2002 CLA-2-42:RR:NC:3:353 I80398 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Annemarie DeVivo Barthco International, Inc. 150-30 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a man’s leather and textile jacket from Korea. Dear Ms. DeVivo: In your letter dated April 8, 2002, on behalf of Salant Corporation, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style CF29407 is a man’s suede leather and textile jacket. The garment has two front suede leather panels and a suede leather back yoke. The sleeves and back panel are composed of a knit 100% wool fabric. The jacket also features a full frontal opening with a zipper closure, a 100% polyester lining for the front panels, a suede collar, two side slash pockets, suede elbow patches, and suede trim on the bottom of the sleeves and the back bottom of the jacket. The essential character of the jacket is imparted by the front suede leather panels. The applicable subheading for style CF29407 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 composition leather: articles of apparel: other, coats and jackets: other: men’s and boys’. The rate of duty will be 6 percent ad valorem. Style CF29407 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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