The tariff classification of a man's leather jacketfrom China

PD A81097 March 19, 1996 CLA-2-42:PD:C:I21 PD A81097 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Ginny Yanakopulos Wilsons - The Leather Experts 400 Highway 169 South, Suite 500 Minneapolis MN 55426-1132 RE: The tariff classification of a man's leather jacket from China Dear Ms. Yanakopulos: In your letter dated March 4, 1996, you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample, style M/0007/0007, is a man's shirt tail duffle jacket of black pig leather and black woven nylon fabric. The jacket features a full frontal opening with zipper closure which extends through the collar, a storm flap, a detachable hood with drawstring, long sleeves with one snap cuffs, and two slant zippered pockets below the waist. The jacket and hood are fully lined with a quilted fabric. The front of the jacket, center hood section and the lower back of the jacket are made of leather. The rest of the hood, the sleeves and the upper back are made of the nylon fabric. The storm flap and contrasting trim inserts on the sleeves are made of leather and a strip of reflective tape is also inserted in the sleeve. The bottom front has a drawstring and a D-ring and a "PRO-TEK" logo are inserted in the lower right seam. The zipper pulls and the lower left front have the embroidered logo. The left sleeve features a patch logo and the right sleeve has an embroidered logo. The back of the jacket has embroidered and overlaid logos. You advise that the lettering is also reflective. The leather portion of the jacket imparts the essential character. The applicable subheading for the 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 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, E. Julian Miller Port Director Charleston, SC