The tariff classification of a leather and wool jacket from Sri Lanka.
Issued June 25, 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 is a Style # PL2008 Ladies stadium-style outerwear jacket that is constructed of leather and wool. The wool part consists of two front panels that cover a portion of the front of the garment, a rear panel that covers a portion of the back of the garment, and a portion of the shoulder. The leather part consists of sleeves, side panels that extend to the front and back of the garment, a portion of the shoulder, collar and bottom trim. The jacket is waist length, and features a full front zipper closure and side zipper pockets. The leather covers over 60% of the outer surface area of the jacket and provides the essential character.
CBP rationale
The applicable subheading for Style # PL2008 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 I82054 June 25, 2002 CLA-2-42:RR:NC:3:353 I82054 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. Steve Seelochan Free Country Ltd. 80 West 40th Street New York, NY 10018 RE: The tariff classification of a leather and wool jacket from Sri Lanka. Dear Mr. Seelochan: In your letter dated May 23, 2002 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a Style # PL2008 Ladies stadium-style outerwear jacket that is constructed of leather and wool. The wool part consists of two front panels that cover a portion of the front of the garment, a rear panel that covers a portion of the back of the garment, and a portion of the shoulder. The leather part consists of sleeves, side panels that extend to the front and back of the garment, a portion of the shoulder, collar and bottom trim. The jacket is waist length, and features a full front zipper closure and side zipper pockets. The leather covers over 60% of the outer surface area of the jacket and provides the essential character. The applicable subheading for Style # PL2008 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 on 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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