The tariff classification of a leather jacket from Italy.

PD C84273 March 5, 1998 CLA-2-42:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 4203.10.4060 Nordstrom, Inc. A/P, Import Office P.O. Box 870 Seattle, WA 98111 Attention: John Imbrogulio RE: The tariff classification of a leather jacket from Italy. Dear Mr. Imbrogulio: In your letter dated February 2, 1998, you requested a tariff classification ruling. The sample provided is being returned as requested. A representative women's unlined hip-length jacket, identified as style # 2M774, was submitted for our consideration. It features a full frontal four button opening, collarless v-neck, and two large front pockets extending down to the bottom hem. Both front panels, including the pockets, are made entirely from "100% Napa, or sheep leather." The balance of the jacket is constructed from knitted merino wool fabric. The essential character is imparted by the leather components. The applicable subheading for the style # 2M774, women's 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, girls', and infants'... The rate of duty will be 6 percent ad valorem. -2- 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, Timothy G. Moran Service Port Director St. Albans, Vt.