N032976 N0 Ruling Active

The tariff classification of a ladies leather coat from China.

Issued July 31, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

The submitted sample Style A82846 is a ladies coat made of Pig Nappa leather. The garment is washable and has a removable quilted lining. The mid-thigh length coat has a pointed collar, two flap pockets, and a full front four button closure.

CBP rationale

The applicable subheading for Style A82846 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

N032976 July 31, 2008 CLA-2-42:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Dr. Westchester, PA 19380-4262 RE: The tariff classification of a ladies leather coat from China. Dear Ms. Purcell: In your letter dated July 8, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style A82846 is a ladies coat made of Pig Nappa leather. The garment is washable and has a removable quilted lining. The mid-thigh length coat has a pointed collar, two flap pockets, and a full front four button closure. The applicable subheading for Style A82846 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% 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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