The tariff classification of a woman’s jacket from China

NY G84759 January 3, 2001 CLA-2-42:RR:NC:3:353G84759 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Debbie Carchidi Wet Seal Inc. 26972 Burbank Foothill Ranch, CA 92610 RE: The tariff classification of a woman’s jacket from China Dear Ms. Carchidi: In your letter dated December 6, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style#WSS7242 is a women’s waist length jacket composed of a leather front and a knit fabric back and sleeves with a full front zippered closure. The garment also has a rib knit collar and bottom. The leather portion imparts the essential character of the jacket. The applicable subheading for the style #WSS7242 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%. 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. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division