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M85812 M8 Ruling Active

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

Issued September 7, 2006 by U.S. Customs and Border Protection.

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M8 M85812 (September 7, 2006)

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

As requested, the sample will be returned to you. Your submitted sample, style F06-63B (H26437) is a ladies leather and textile jacket. The garment has front panels, a back inset, top of the sleeves, collar trim and cuffs that are made of leather. The back of the sleeves, collar and partial back panels are composed of a knit 70% acrylic and 30% wool fabric. The jacket has a textile lining. The jacket also features a full frontal opening with a zipper closure. The essential character of the jacket is imparted by the leather portion.

CBP rationale

The applicable subheading for Style F06-63B will be 4203.10.4060, 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: woman’s, girls’ and infants.

Full text

NY M85812 September 7, 2006 CLA-2-42:RR:NC:3:353 M85812 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a ladies leather and textile jacket from China. Dear Mr. Hoffacker: In your letter dated August 15, 2006, on behalf of Revue LLC., you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style F06-63B (H26437) is a ladies leather and textile jacket. The garment has front panels, a back inset, top of the sleeves, collar trim and cuffs that are made of leather. The back of the sleeves, collar and partial back panels are composed of a knit 70% acrylic and 30% wool fabric. The jacket has a textile lining. The jacket also features a full frontal opening with a zipper closure. The essential character of the jacket is imparted by the leather portion. The applicable subheading for Style F06-63B will be 4203.10.4060, 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: 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 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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