K83467 K8 Ruling Active

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

Issued March 15, 2004 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. Style CL2600 is a ladies jacket made of a leather front and collar and knit 70% acrylic/30% wool fabric back, sleeves and the inside of the mock turtle neck collar. The leather portion imparts the essential character of the garment.

CBP rationale

The applicable subheading for style CL2600 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 K83467 March 15, 2004 CLA-2-42:RR:NC:3:353 K83467 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Ruth Hayd Kohl’s Dept. Store N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a leather and textile jacket from China. Dear Ms. Hayd: In your letter dated February 23, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested. Style CL2600 is a ladies jacket made of a leather front and collar and knit 70% acrylic/30% wool fabric back, sleeves and the inside of the mock turtle neck collar. The leather portion imparts the essential character of the garment. The applicable subheading for style CL2600 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. 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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