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M83822 M8 Ruling Active

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

Issued June 15, 2006 by U.S. Customs and Border Protection.

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M8 M83822 (June 15, 2006)

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, Style 158104-HO06, Men’s Retro Five jacket is composed of leather and textile fabric. The garment has a leather front with a small textile fabric portion around the pockets. The jacket has a full front zipper closure and a snap at the neck. The back of the jacket has a large leather portion down the back with textile fabric on the sides. The leather portion covers approximately 63% of the surface area. The leather portion imparts the essential character of the jacket.

CBP rationale

The applicable subheading for Style 158104-HO06, Men’s Retro Five Jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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 M83822 June 15, 2006 CLA-2-42:RR:NC:N3:353 M83822 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr. Josh Powers Nike, Inc. One Bowerman Drive Beaverton, Oregon 92005-6453 RE: The tariff classification of a man’s leather and textile jacket from China. Dear Mr. Powers: In your letter dated May 25, 2006 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style 158104-HO06, Men’s Retro Five jacket is composed of leather and textile fabric. The garment has a leather front with a small textile fabric portion around the pockets. The jacket has a full front zipper closure and a snap at the neck. The back of the jacket has a large leather portion down the back with textile fabric on the sides. The leather portion covers approximately 63% of the surface area. The leather portion imparts the essential character of the jacket. The applicable subheading for Style 158104-HO06, Men’s Retro Five Jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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