CLA-2-42:RR:NC:3:353 K84193
Ms. Elizabeth M. Cantu
JC Penny Purchasing Copr.
P.O. Box 10001
Dallas, TX 75301
RE: The tariff classification of a leather and textile jacket from China.
Dear Ms. Cantu:
In your letter dated March 10, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample #TK04-JP001 is a woman’s leather and textile jacket. The two front panels of the jacket are made of leather. The back, sleeves, mock turtleneck and trim are made of knit 100% acrylic fabric. The jacket has a full front snap closure and two pockets at the waist. The essential character of the garment is imparted by the leather portion.
The jacket does not have anorak features and therefore cannot be classified in 4203.10.4010 as you have suggested.
The applicable subheading for the leather jacket #TK04-JP001, 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: Other, Coats and jackets: Women's, girls' and infants. The duty rate 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