United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I82014 - NY I82055 > NY I82054

Previous Ruling Next Ruling
NY I82054

June 25, 2002

CLA-2-42:RR:NC:3:353 I82054


TARIFF NO.: 4203.10.4060

Mr. Steve Seelochan
Free Country Ltd.
80 West 40th Street
New York, NY 10018

RE: The tariff classification of a leather and wool jacket from Sri Lanka.

Dear Mr. Seelochan:

In your letter dated May 23, 2002 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is a Style # PL2008 Ladies stadium-style outerwear jacket that is constructed of leather and wool. The wool part consists of two front panels that cover a portion of the front of the garment, a rear panel that covers a portion of the back of the garment, and a portion of the shoulder. The leather part consists of sleeves, side panels that extend to the front and back of the garment, a portion of the shoulder, collar and bottom trim. The jacket is waist length, and features a full front zipper closure and side zipper pockets.

The leather covers over 60% of the outer surface area of the jacket and provides the essential character.

The applicable subheading for Style # PL2008 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 rate of duty will be 6% ad valorem.

There are no quota restrictions or visa requirements on this merchandise.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: