CLA-2-42:OT:RR:NC:N3:348
Harry Gonnelly
Import Commodity Group LTD
500 Merrick Road
Lynbrook, NY 11580
RE: The tariff classification of a ladies’ leather jacket from China.
Dear Mr. Gonnelly:
In your letter, dated December 16, 2013, on behalf of your client, Tory Burch LLC, you requested a tariff classification ruling. The sample is being returned to you, as requested.
The submitted sample, Style 10144502, is a ladies’ anorak. Style 10144502 is a hip-length outerwear jacket constructed of leather and 24% linen/76% cotton woven fabric. The lined garment features: a stand-up collar, a full front opening secured by seven snap closures, two patch pockets at the chest, two patch pockets at the waist and a belt at the waist. The back yoke, shoulders, collar, pocket flaps, belt at the waist and upper portion of the sleeves are made of leather; the remainder of the garment is made from textile fabric.
Goods classifiable under General Rule of Interpretation (GRI) 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The value of the leather vastly exceeds the value of the textile. The essential character for the anorak is imparted by the leather.
The applicable subheading for Style 10144502 will be 4203.10.4010, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather, articles of apparel, other, coats and jackets, anoraks. The rate of duty will be 6%.
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 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 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division