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The tariff classification of a men’s outerwear jacket from China.
Issued March 24, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82863 (March 24, 2005)
Tariff classification
HTS codes: 4203.10.4030
Headings: 4203
Product description
The submitted sample, style 3B1031 is a men’s jacket composed of 95% leather and 5% textile fabric. The entire back of the jacket is made of leather and the sleeves are leather and textile fabric. The front yoke, front sides, zipper placate and collar are also made of leather. At the front of the garment there is an inset on each side of textile fabric. The jacket has a full front zipper closure with a stand-up snap collar, a zippered pocket on each side and zippered chest pockets. The leather portion imparts the essential character of the jacket.
CBP rationale
The applicable subheading for the men’s leather and textile jacket, style 3B1031will be 4203.10.4030, 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 L82863 March 24, 2005 CLA-2-42:RR:NC:TA:353 L82863 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Janet Reiner Stonepath Logistics 1930 Sixth Ave. South, Suite 200 Seattle, WA 98134 RE: The tariff classification of a men’s outerwear jacket from China. Dear Ms. Reiner: In your letter dated March 1, 2005, on behalf of Gordon & Ferguson of Delaware Inc., you requested a tariff classification ruling. The submitted sample, style 3B1031 is a men’s jacket composed of 95% leather and 5% textile fabric. The entire back of the jacket is made of leather and the sleeves are leather and textile fabric. The front yoke, front sides, zipper placate and collar are also made of leather. At the front of the garment there is an inset on each side of textile fabric. The jacket has a full front zipper closure with a stand-up snap collar, a zippered pocket on each side and zippered chest pockets. The leather portion imparts the essential character of the jacket. The applicable subheading for the men’s leather and textile jacket, style 3B1031will be 4203.10.4030, 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. 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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