The tariff classification of women’s leather and textile jackets from China.

NY L81489 May 6, 2005 CLA-2-42:RR:TA:N3:353 L81489 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Laree Delane Griffith Carson Customs Brokers USA 925 B Boblett St. Blaine, WA 98230 RE: The tariff classification of women’s leather and textile jackets from China. Dear Ms. Delane: In your letter undated letter you requested a tariff classification ruling. Two samples were submitted with your request. You stated that the women’s jackets are composed of an imitation leather front. However, US Customs & Border Protection’s laboratory analysis revealed that the fronts of the garments are leather coated with an application of plastics material on the grain surface. The plastic coating cannot be seen by the naked eye. Style 30536L is a women’s jacket composed of a leather front coated with a plastic material and knit 100% cotton fabric in the back and sleeves. The garment has a full front zipper closure with a mock turtleneck collar and two side pockets. Style 30550L is a women’s jacket composed of a leather front coated with a plastic material and knit 100% cotton back and sleeves. The garment has a full front zipper closure with a turtleneck collar and no pockets. The applicable subheading for the women’s leather and textile jackets, styles 30536L and 30550L 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’ 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