The tariff classification of ladies leather and textile jacket from China.

NY K83892 March 19, 2004 CLA-2-42:RR:NC:3:353 K83892 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Melissa Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of ladies leather and textile jacket from China. Dear Ms. Fox: In your letter dated March 2, 2004, on behalf of Jones Apparel Group, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1FPB90068 is a ladies leather and textile jacket. The garment has front leather panels. The sleeves and back panel are composed of a knit 52% rayon and 48% nylon fabric. The front leather panels are lined with textile. The jacket also features a full frontal opening with a heavy zipper closure and two zippered pockets. The essential character is imparted by the front leather portion. The applicable subheading for Style 1FPB90068 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 composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants. The rate of duty will be 6 percent 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