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 > 2004 NY Rulings > NY K83339 - NY K83387 > NY K83370

Previous Ruling Next Ruling
NY K83370

March 11, 2004
CLA-2-42:RR:NC:3:353 K83370


TARIFF NO.: 4203.10.4060

Ms. Melba R. Dairo
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of leather and textile jackets from China.

Dear Ms. Dairo:

In your letter dated February 18, 2004 you requested a tariff classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Style 3213 is a ladies jacket made of 100% lamb nappa front and knit 70% wool/back, sleeves and mock turtle neck. The garment also features a full front zipper closure and two zippered side pockets. Style 3206 is a ladies jacket made of 100% nappa lamb leather front and knit 100% cotton fabric back sleeves and mock turtle neck. The garment features a full front zipper closure.

The front leather portion imparts the essential character of the garments.

The applicable subheading for the Styles 3213 and 3206 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

Previous Ruling Next Ruling

See also: