L84442 L8 Ruling Active

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

Issued May 11, 2005 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 S56L315 is a ladies leather and textile jacket. The garment has front panels that are made of leather. The sleeves, collar and back panel are composed of a knit 80% wool and 20% cashmere fabric. The front leather panels are lined with textile. The jacket also features a full frontal opening with a zipper closure and two patch buttoned flap front pockets. The essential character of style S565L315 is imparted by the front leather portion.

CBP rationale

The applicable subheading for Style S56L315 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 L84442 May 11, 2005 CLA-2-42:RR:NC:3:353 L84442 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: The tariff classification of ladies leather and textile jacket from China. Dear Mr. Kamnitz: In your letter dated April 26, 2005, on behalf of Polo Ralph Lauren, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style S56L315 is a ladies leather and textile jacket. The garment has front panels that are made of leather. The sleeves, collar and back panel are composed of a knit 80% wool and 20% cashmere fabric. The front leather panels are lined with textile. The jacket also features a full frontal opening with a zipper closure and two patch buttoned flap front pockets. The essential character of style S565L315 is imparted by the front leather portion. The applicable subheading for Style S56L315 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. 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 thertime 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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