CLA-2-42:RR:NC:3:353 J84077

Mr. Jay Snyderman
Pacific Garment Mfg. Group Ltd.
10 Willow Lake
Irvine, CA 92614

RE: The tariff classification of a man’s leather and textile jacket from China.

Dear Mr. Snyderman:

In your letter dated May 6, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 017137 is a man’s jacket made from leather and textile fabric. The garment has a leather front, 100% lambs wool back, sleeves stand-up collar and a full front zipper closure. The essential character of the jacket is imparted by the leather front portion.

The applicable subheading for style 017137 will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel…of leather…Articles of apparel: Other, Coats and jackets: Men’s and boys’.” The duty rate will be 6% 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