M84156 M8 Ruling Active

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

Issued June 26, 2006 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. The submitted sample, style IBPS6-888 is a Ladies jacket made of a washable pig suede leather front and knit 100% cotton back and sleeves. The jacket has a full front zipper closure and a rib knit collar. The front portion imparts the essential character.

CBP rationale

The applicable subheading for the Ladies Jacket, style IBPS6-888 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Coats and jackets: Other: Women’s, girls’ and infants’.

Full text

NY M84156 June 26, 2006 CLA-2-42:RR:NC:N3:353 M84156 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Hazel D. Ericta C.F.L. Enterprise Ltd. 149 Fifth Ave., Fifth Floor New York, NY 10010 RE: The tariff classification of a leather and textile jacket from China. Dear Ms. Ericta: In your letter dated June 8, 2006 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style IBPS6-888 is a Ladies jacket made of a washable pig suede leather front and knit 100% cotton back and sleeves. The jacket has a full front zipper closure and a rib knit collar. The front portion imparts the essential character.  The applicable subheading for the Ladies Jacket, style IBPS6-888 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Coats and jackets: Other: Women’s, girls’ and infants’.” The duty rate 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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