CLA-2-42:RR:NC:3:353 L81161
Ms. Janet Reiner
Stonepath Logistics
1930 Sixth Ave., South, Suite 200
Seattle, WA 98134
RE: The tariff classification of a man’s leather and textile jacket from China.
Dear Ms. Reiner:
In your letter dated October 5, 2004, on behalf of Gordon & Ferguson Delaware Inc., you requested a tariff classification ruling.
The submitted sample, style 3B2051 is a man’s jacket composed of leather and textile fabric of which the leather provides 61% of the visible surface area of the garment and therefore provides the essential character. The garment has a leather front with a full front zipper closure, two side zipper pockets and a stand up collar with a snap. The side panels are made of textile. The back portion is made of textile with a 6 ½” leather portion at the bottom and the sleeves are leather and textile fabric.
The applicable subheading for style 3B2051 will be 4203.10.4030, 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: Men’s and boys’.” 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