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NY I82643

June 13, 2002

CLA-2-42:RR:NC:3:353 I82643


TARIFF NO.: 4203.10.4060

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a ladies leather and textile coat from China.

Dear Ms. Hubbard:

In your letter dated May 22, 2002, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style 862-7307 is a ladies leather and textile coat. The garment has front leather panels. The sleeves, back panel and collar are composed of a knit 100% acrylic fabric. The jacket also features two slash pockets, belt loops, a self-leather belt and a full frontal opening with a zippered closure. The essential character of style 862-7307 is imparted by the front leather panels.

The applicable subheading for Style 862-7307 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 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.

Style 862-7307 is not subject to quota or the requirement of visa.

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

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