I81515 I8 Ruling Active

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

Issued May 20, 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. The submitted sample, Style J8001DL Leather Jacket, is a ladies jacket constructed of 100% leather front panels and knit 100% acrylic fabric back panel, sleeves, hood and collar. It features a full front zipper closure and side pockets. The leather front panels impart the essential character of the jacket.

CBP rationale

The applicable subheading for the Style J8001DL Leather 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'.

Full text

NY I81515 May 20, 2002 CLA-2-42:RR:NC:3:353 I81515 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Barbara Moore The Janel Group 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a leather and textile jacket from China. Dear Ms. Moore: In your letter dated May 2, 2002, on behalf of Crystal-Kobe Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style J8001DL Leather Jacket, is a ladies jacket constructed of 100% leather front panels and knit 100% acrylic fabric back panel, sleeves, hood and collar. It features a full front zipper closure and side pockets. The leather front panels impart the essential character of the jacket. The applicable subheading for the Style J8001DL Leather 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. There are no quota restrictions or visa requirements for this merchandise. 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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