The tariff classification of a ladies leather jacket from Taiwan.

NY G87150 March 7, 2001 CLA-2-42:RR:NC:3:353 G87150 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a ladies leather jacket from Taiwan. Dear Mr. Sullivan: In your letter dated February 15, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The sample will be returned to you ad requested. The submitted sample, F01-26-082 is a ladies jacket composed of leather front and back with knit acrylic sleeves. The garment is fully lined and has a full front zipper closure and two slash pockets below the waist. The leather portion imparts the essential character. The applicable subheading for the ladies leather jacket, style F01-26-082 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: Other, Coats and jackets: Other: Women’s, girls and infants’.” The rate of duty will be 6% 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. 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