J85756 J8 Ruling Active

The tariff classification of a ladies jacket from Taiwan.

Issued June 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, C19F26598 is a ladies blazer-style jacket made of a front and collar made of suede. The back and sleeves are made of knit 53% acrylic/47% wool fabric. The jacket has a right over left three button closure. The essential character of the garment is imparted by the leather portion.

CBP rationale

The applicable subheading for style C19F26598 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Coats and jackets: Other: Women’s girls’ and infants’.

Full text

NY J85756 June 19, 2003 CLA-2-42:RR:NC:3:353 J85756 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Melissa Weiss Barthco Int’l., Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of a ladies jacket from Taiwan. Dear Ms. Weiss: In your letter dated March 21, 2003, received in this office June 12, 2003, on behalf of Jones Apparel Group, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, C19F26598 is a ladies blazer-style jacket made of a front and collar made of suede. The back and sleeves are made of knit 53% acrylic/47% wool fabric. The jacket has a right over left three button closure. The essential character of the garment is imparted by the leather portion. The applicable subheading for style C19F26598 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Coats and jackets: Other: Women’s girls’ and infants’.” 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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