The tariff classification of a leather and textile outerwear jacket from China.

NY G89249 May 8, 2001 CLA-2-42:RR:NC:3:353 G89249 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Elizabeth Rizzo The Donna Karen Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a leather and textile outerwear jacket from China. Dear Ms. Rizzo: In your letter dated March 23, 2001, received in this office on April 12, 2001, you requested a tariff classification ruling. The sample will be returned as you requested. The submitted sample is a K9820021 Men’s Leather Front Jacket constructed of two front panels and collar of leather and a back panel and sleeves of woven 100% wool fabric. The jacket reaches to the hips, is lined, and features a full front zipper closure, two side slash pockets with an approximately 7½ x ¾ inch textile trim, and an inner pocket. The leather front panels impart the essential character to the jacket. The applicable subheading for the K9820021 Men’s Leather Front 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% 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 at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division