The tariff classification of a woman’s jacket from China.

NY H86494 January 18, 2002 CLA-2-42:RR:NC:3:353 H86494 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Gayle Williams Sears, Roebuck and Co. 3333 Beverly Rd., BC 175A-A Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Williams: In your letter dated December 19, 2001 you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample, style 720F2860MAA is a woman’s jacket composed of a leather front with a full front zippered closure, and knit 100% wool or 50% wool/50% acrylic fabric sleeves and back. The essential character of the jacket is imparted by the leather portion. The applicable subheading for the woman’s, style 720F860MAA 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% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division