The tariff classification of a woman's leather jacket from China

PD A81094 April 4, 1996 CLA-2-42:PD:A:TC:I04 A81094 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ginny Yanakopulos Manufacturing Production Coordinator Wilsons The Leather Experts 400 Highway 169 South, Suite 500 Minneapolis, Minnesota 55426-1132 RE: The tariff classification of a woman's leather jacket from China Dear Ms. Yanakopulos: In your letter dated March 4, 1996, you requested a tariff classification ruling. The submitted sample, style number L/0115, is a woman's jacket. The collar, the two front panels and the rear panel of the garment are made of black pig leather. The sleeves of the jacket are made of 100 percent nylon woven fabric. The garment is fully lined. The leather portion of the jacket imparts the essential character. The waist-length jacket features a full frontal opening with a heavy duty zipper closure. The garment has long sleeves with zipper closures at the cuffs. The jacket also features two front pockets with zipper closures. The garment's stand-up collar is secured in front with metal snap fasteners. Strips of reflective taping have been sewn onto the sleeves and shoulders of the garment. The bottom of the jacket has double adjustable side tabs with metal buckles. The PRO-TEK logo has been embroidered on the sleeves, the lining, and the rear of the jacket. The jacket will be returned under separate cover. The applicable subheading for the 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 and girls... 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. Sincerely, Signed by Jayson P. Ahern Port Director Miami International Airport