The tariff classification of a men's leather jacket

PD C87867 June 10, 1998 CLA-2-42-CL:PD:FO:CBII:HO2 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Astra Galins Traffic Department Cyrk Inc. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of a men's leather jacket from China, Korea, and Taiwan Dear Ms. Galins: In your letter dated May 13, 1998, you requested a tariff classification ruling. You have submitted a sample of a men's leather jacket, Style No. M99-06. The jacket is brown, and of split cow leather. It has a full-frontal opening, with a zippered closure. There is a placket covering the zipper, which snaps at the top and bottom. The jacket features three pockets: one on the left chest, and two slash pockets, one at either side of the jacket at about waist level. It has a quilted lining. The applicable subheading for this item 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 is 6%. Your sample will be returned under separate cover. 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, John M. Regan Service Port Director Cleveland, Ohio