L84483 L8 Ruling Active

The tariff classification of boy’s suede leather and textile jacket from China.

Issued May 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

As requested, the sample will be returned to you. Your submitted sample, style number 11017BXF5 is a boy’s suede leather and textile jacket. The garment has front and back panels that are made of suede leather. The collar and sleeves are composed of a knit 100% cotton fabric. The suede panels are lined with textile. The jacket also features a full frontal opening with a zipper closure and two slash front pockets. The essential character of item number 11017BXF5 is imparted by the suede leather.

CBP rationale

The applicable subheading for style number 11017BXF5 will be 4203.10.4030, 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: men’s and boys’.

Full text

NY L84483 May 23, 2005 CLA-2-42:RR:NC:3:353 L84483 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr. Craig VerPault The Marmaxx Group 770 Cochituate Road Framingham, MA 01701 Attn: Imports Rt. J4S RE: The tariff classification of boy’s suede leather and textile jacket from China. Dear Mr. VerPault: In your letter dated April 27, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style number 11017BXF5 is a boy’s suede leather and textile jacket. The garment has front and back panels that are made of suede leather. The collar and sleeves are composed of a knit 100% cotton fabric. The suede panels are lined with textile. The jacket also features a full frontal opening with a zipper closure and two slash front pockets. The essential character of item number 11017BXF5 is imparted by the suede leather. The applicable subheading for style number 11017BXF5 will be 4203.10.4030, 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: men’s and boys’. 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 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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