J84077 J8 Ruling Active

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

Issued June 3, 2003 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 017137 is a man’s jacket made from leather and textile fabric. The garment has a leather front, 100% lambs wool back, sleeves stand-up collar and a full front zipper closure. The essential character of the jacket is imparted by the leather front portion.

CBP rationale

The applicable subheading for style 017137 will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel…of leather…Articles of apparel: Other, Coats and jackets: Men’s and boys’.

Full text

NY J84077 June 3, 2003 CLA-2-42:RR:NC:3:353 J84077 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr. Jay Snyderman Pacific Garment Mfg. Group Ltd. 10 Willow Lake Irvine, CA 92614 RE: The tariff classification of a man’s leather and textile jacket from China. Dear Mr. Snyderman: In your letter dated May 6, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 017137 is a man’s jacket made from leather and textile fabric. The garment has a leather front, 100% lambs wool back, sleeves stand-up collar and a full front zipper closure. The essential character of the jacket is imparted by the leather front portion. The applicable subheading for style 017137 will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel…of leather…Articles of apparel: Other, Coats and jackets: Men’s and boys’.” The duty rate will be 6% ad valorem. 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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