The tariff classification of leather and textile jackets from China.

NY K83370 March 11, 2004 CLA-2-42:RR:NC:3:353 K83370 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of leather and textile jackets from China. Dear Ms. Dairo: In your letter dated February 18, 2004 you requested a tariff classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request. Style 3213 is a ladies jacket made of 100% lamb nappa front and knit 70% wool/back, sleeves and mock turtle neck. The garment also features a full front zipper closure and two zippered side pockets. Style 3206 is a ladies jacket made of 100% nappa lamb leather front and knit 100% cotton fabric back sleeves and mock turtle neck. The garment features a full front zipper closure. The front leather portion imparts the essential character of the garments. The applicable subheading for the Styles 3213 and 3206 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