The tariff classification of a man’s jacket and vest from India.

N247012 November 15, 2013 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4030; 6211.32.0070 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a man’s jacket and vest from India. Dear Ms. Rainbow: In your letter dated September 25, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 40KC500, is a men’s leather jacket. It is constructed of woven 66% cotton, 34% linen, and 100% leather. The front panel, shoulders yokes, and inner collar of the garment are constructed of leather. The remainder of the garment is of woven fabric construction. The lined jacket features the following: a notched collar with lapels, a full front opening secured by an angled zipper closure which extends to the top of the collar, long sleeves secured by a leather zipper closure, a zippered slant pocket on the left chest, two zippered slant pockets at the waist, a small welt pocket and a zippered pocket on the inside left chest at the chest, a welt pocket on the inside right panel at the waist, and a 2 inch leather banded bottom. The essential character for Style 40KC500 is imparted by the leather fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of interpretation (GRI), Rule 3, noted. The submitted sample, Style 40KC501, is a men’s vest constructed from 66% cotton, 34% linen, woven fabric and 100% leather. The garment is sleeveless and features oversized armholes, a double-breasted full front opening with an angled zipper closure, a notched collar with lapels, angled shoulder yokes, a full lining of woven fabric, a zippered slant pocket on the left chest, two zippered slant pockets at the waist, a leather hanger loop below the inside rear neckline, a small welt pocket and a zippered pocket on the inside left chest, a welt pocket on the inside right panel at the waist, and a banded bottom. The outer collar and lapels, the shoulder yokes, the wide inner facing of the front placket, the trim surrounding the zippered front placket, the inner armholes and the outside pocket zippers, and the band at the bottom of the vest are constructed of 100% leather. The remainder of the garment is of woven fabric construction. The essential character is imparted by the woven fabric of the garment body. The applicable subheading for Style 40KC500 will be 4203.10.4030, HTSUS, 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 per cent ad valorem. The applicable subheading for Style 40KC501 will be 6211.32.0070, HTSUS, which provides for: Other garments, men’s and boys’: Of cotton: Vests. The rate of duty is 8.1 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division