The tariff classification of a ladies leather and textile jacket from Hong Kong.
Issued May 2, 2003 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 166137 is a ladies leather and textile jacket. The garment has front leather panels that when fitted on a mannequin covers the entire front of the figure. The sleeves, collar, waistband and the back panel are composed of a knit 51% acrylic and 49% wool fabric. The jacket also features a full frontal opening with a zipper closure. The essential character of style 166137 is imparted by the front leather portion. This office had informally advised you the classification would be 4203.10.40. However, the 10 digit statistical suffix will not be under “95” as “other, woman’s, girls’ and infants’ apparel”, but under “60” as “other women’s, girls’ and infants’ jackets.”
CBP rationale
The applicable subheading for Style 166137 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 J83387 May 2, 2003 CLA-2-42:RR:NC:3:353 J83387 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a ladies leather and textile jacket from Hong Kong. Dear Mr. Evan: In your letter dated April 16, 2003, on behalf of Mast Industries, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 166137 is a ladies leather and textile jacket. The garment has front leather panels that when fitted on a mannequin covers the entire front of the figure. The sleeves, collar, waistband and the back panel are composed of a knit 51% acrylic and 49% wool fabric. The jacket also features a full frontal opening with a zipper closure. The essential character of style 166137 is imparted by the front leather portion. This office had informally advised you the classification would be 4203.10.40. However, the 10 digit statistical suffix will not be under “95” as “other, woman’s, girls’ and infants’ apparel”, but under “60” as “other women’s, girls’ and infants’ jackets.” The applicable subheading for Style 166137 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 166137 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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