CLA-2-42:S:N:N:HO6 REH
Nordstrom, Inc.
A/P, Import Office
P.O. Box 870
Seattle, WA 98111
Attention: John Imbrogulio
RE: The tariff classification of a leather jacket from Italy.
Dear Mr. Imbrogulio:
In your letter dated February 2, 1998, you requested a tariff classification ruling. The sample provided is being returned as requested.
A representative women's unlined hip-length jacket, identified as style # 2M774, was submitted for our consideration. It features a full frontal four button opening, collarless v-neck, and two large front pockets extending down to the bottom hem. Both front panels, including the pockets, are made entirely from "100% Napa, or sheep leather." The balance of the jacket is constructed from knitted merino wool fabric. The essential character is imparted by the leather components.
The applicable subheading for the style # 2M774, women's jacket, 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', and infants'... The rate of duty will be 6 percent ad valorem.
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This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Timothy G. Moran
Service Port Director
St. Albans, Vt.