I83694 I8 Ruling Active

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

Issued July 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, style R492367 is a man’s leather and textile jacket. The two front panels of the jacket, collar and back yoke are composed of leather. The sleeves and back are of knit acrylic and wool fabric. The garment has a full front zippered closure and two slash pockets. The leather portion imparts the essential character.

CBP rationale

The applicable subheading for style R492367 will be 4203.104030, 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: Men’s and boys’.

Full text

NY I83694 July 10, 2002 CLA-2-42:RR:NC:3:353 I83694 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr./Ms. Shelly Monahan SPI Seattle Pacific Ind., Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s leather and textile jacket from China. Dear Mr./Ms. Monahan: In your letter dated June you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style R492367 is a man’s leather and textile jacket. The two front panels of the jacket, collar and back yoke are composed of leather. The sleeves and back are of knit acrylic and wool fabric. The garment has a full front zippered closure and two slash pockets. The leather portion imparts the essential character. The applicable subheading for style R492367 will be 4203.104030, 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: Men’s and boys’.” The rate of duty will be 6% ad valorem. There are no quota requirements or visa restrictions 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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