CLA-2-61:OT:RR:NC:N3:356
Ms. Dina R. Swanson
Harley-Davidson Motor Company
3700 W. Juneau Avenue
Milwaukee, WI 53208
RE: The tariff classification of a men’s knit and leather jacket from Korea.
Dear Ms. Swanson:
In your letter dated April 25, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 97274-12VM is a men’s jacket constructed from sections of 100% polyester, warp knit fabric and 100% leather. The garment has a full zip out liner of woven fabric and features a stand-up collar, a full front opening with a zipper closure, long set-in sleeves with zipper closures at the wrists, two zippered inset pockets below the waist, two adjustable tabs on each sleeve with double snap closures, an inside zippered pocket on the right chest, a full lining of mesh knit fabric, two pockets on the back lining and two pockets on the chest lining with hook and loop closures, reflective piping on the front and back panels and on the sleeves, an embroidered logo on the left chest, embroidered appliqués on each sleeve, and adjustable tabs with hook and loop closures at each side of the waistband.
The leather portions of the garment consist of the rear yoke, the front shoulder area, the outer sleeves, and two panels at each side seam. The knit portions of the garment consist of the collar, the remainder of the back panel below the rear yoke, the two front panels below the shoulder area, the under sleeves, and the major portion of the waistband.
The knit portions of the garment comprise over 60% of the visible surface area of the garment and impart the essential character to the garment. You state in your correspondence that the leather components comprise 29% of the total weight of the garment with the weight of the removable liner included and 33% of the weight of the garment without the removable liner.
Consequently, the applicable subheading for Style 97274-12VM will be 6101.30.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: containing 25% or more by weight of leather. The rate of duty is 5.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division