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NY J87560

August 14, 2003

CLA-2-42:RR:NC:3:353 J87560


TARIFF NO.: 4203.10.4060

Ms. Melba R. Dairo
Federated Merchandising Group
11 Penn Plaza
New York, NY 10119

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

Dear Ms. Dairo:

In your letter dated July 21, 2003 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is a Style 39061 Ladies Outerwear Jacket. The hip-length jacket is constructed of a100% leather bonded to knit 70% polyester, 30% acrylic faux sherpa fabric. The leather is on the outside of, and the faux sherpa is on the inside of, the jacket. It features a collar with a metal buckle closure, full front metal zipper closure, and two side seam pockets at the waist.

The Style 39061 Ladies Outerwear Jacket is a composite good. The leather is 55.5% and the faux sherpa 44.5% of the weight of the garment. The leather comprises 89% and the faux sherpa 11% of the value of the outer shell. The leather covers the outer surface and the faux fur the inner surface of the jacket. The leather imparts the essential character of the jacket.

The applicable subheading for the Style 39061 Ladies Outerwear Jacket 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.

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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