CLA-2-42:S:N:N5:353 813658
Ms. Ginny Yanakopulos
Wilsons The Leather Experts
400 Highway 169 South, Suite 500
Minneapolis MN 55426-1132
RE: The tariff classification of a leather and textile reversible jacket from China or Korea.
Dear Ms. Yanakopulos:
In your letter dated August 7, 1995, you requested a tariff classification ruling.
The submitted sample, style M/855315 is a reversible men's jacket consisting of leather and quilted textile fabric. The garment's leather side has a full length zipper closure, a pointed collar with pile acrylic on the reverse side, and slash pockets with a snap closure. The textile portion has a pocket on one sleeve with a zipper closure and slash pockets with a snap closure. The essential character is imparted by the leather portion.
The applicable subheading for the leather and textile reversible jacket 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 of 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 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,
Jean F. Maguire
Area Director
New York Seaport