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NY L87261

September 30, 2005

CLA-2-42:RR:NC:3:353 L87261


TARIFF NO.: 4203.10.4060

Ms. Maria E. Julia
Newport News Holdings Corporation
711 Third Avenue
4th Floor
New York, NY 10017

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

Dear Ms. Julia:

In your letter dated September 1, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style S-06-16-086 is a ladies leather and textile jacket. The garment is made primarily of leather. It features a sewn in front portion with a right over left six button closure, a collar, separate cuffs, and elbow patches that are constructed of 100% woven cotton denim that impart a jean jacket effect. The garment has a 100% polyester woven lining. The leather portion features long sleeves, a collar and flapped pockets. The leather portion is over 60% of the entire surface area and therefore imparts the essential character of the garment.

The applicable subheading for style S-06-16-086 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 percent 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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