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NY G83828

November 15, 2000

CLA-2-42:RR:NC:3:353 G83828


TARIFF NO.: 4203.10.4060

Mr. Allan Woodruff
NY & Co., Lerner New York
460 West 33rd St.
New York, NY 10001

RE: The tariff classification of a leather jacket from China.

Dear Mr. Woodruff:

In your letter dated October 16, 2000 you requested a classification ruling. The sample will be returned to you as requested.

The sample illustration, Style 7552 is a woman’s jacket/blazer composed of 100% leather. The garment has a full front zippered closure, a pointed collar and two side slash pockets.

You inquire as to whether the jacket could be considered an anorak. The garment has no hood, no drawstring or other means of tightening, no elasticized sleeves, and the lining is not quilted or padded.

The applicable subheading for the woman’s jacket/blazer, Style 7552 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Coats and jackets: Other: Women’s, girls’ and infants’.” The duty rate 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 212-637-7084.


Robert B. Swierupski

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