CLA-2-42:S:N:N5:353 893167
Ms. Susan Sprung
D. Hauser, Inc.
182-23 150th Avenue
Springfield Gardens, New York 11413
RE: The tariff classification of a men's leather jacket from Korea
Dear Ms. Sprung:
In your letter dated December 13, 1993 you requested a tariff
classification ruling.
The submitted sample, style S/542250, is a men's jacket and
will be returned as requested. The front, collar and elbow
patches are made of leather. The back of the jacket is of woven 65%
acrylic, 30% wool & 5% nylon fabric and the long sleeves are of
100% cotton canvas with snap closures at the wrist. The jacket
features two large pockets with snap closures in the front and a
full zippered front opening covered by a placket with snap
closures. The essential character of the garment is imparted by the
leather.
The applicable subheading for the men's 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