The tariff classification of a men's leather jacket from Korea

NY 893167 December 20, 1993 CLA-2-42:S:N:N5:353 893167 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Susan Sprung D. Hauser, Inc. 182-23 150th Avenue Springfield Gardens, New York 11413 RE: The tariff classification of a men's leather jacket from Korea Dear Ms. Sprung: In your letter dated December 13, 1993 you requested a tariff classification ruling. The submitted sample, style S/542250, is a men's jacket and will be returned as requested. The front, collar and elbow patches are made of leather. The back of the jacket is of woven 65% acrylic, 30% wool & 5% nylon fabric and the long sleeves are of 100% cotton canvas with snap closures at the wrist. The jacket features two large pockets with snap closures in the front and a full zippered front opening covered by a placket with snap closures. The essential character of the garment is imparted by the leather. The applicable subheading for the men's jacket will be 4203.10.4030 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: men's and boys'. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport