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N009954 N0 Ruling Active

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

Issued May 10, 2007 by U.S. Customs and Border Protection.

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N0 N009954 (May 10, 2007)

Tariff classification

HTS codes: 4203.10.4030

Headings: 4203

Product description

The sample will be returned to you. The submitted sample, style D73 S21 PO#03020156732 is a men’s suede and textile jacket. The front of the garment is made of 100% cowhide and the back, sleeves, collar and partial band at the bottom is made of knit 100% merino wool fabric. The essential character of the jacket is imparted by the suede portion.

CBP rationale

The applicable subheading for Style D73 S21 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

N009954 May 10, 2007 CLA-2-42:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Kathy Walsh All-Air Customs Brokers, Inc. 145-43 226th St. Springfield, Gardens, NY 11413 RE: The tariff classification of a leather and textile jacket from China. Dear Ms. Walsh: In your letter dated April 18, 2007, on behalf of JA Apparel Corp., you requested a classification ruling. The sample will be returned to you. The submitted sample, style D73 S21 PO#03020156732 is a men’s suede and textile jacket. The front of the garment is made of 100% cowhide and the back, sleeves, collar and partial band at the bottom is made of knit 100% merino wool fabric. The essential character of the jacket is imparted by the suede portion.       The applicable subheading for Style D73 S21 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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