CLA-2-42:RR:NC:3:353 G88085
Mr. Hector Hernandez
MIF
1801 NW 82 Ave.
Miami, FL 33126-1013
RE: The tariff classification of a boy’s leather and textile jacket from Korea.
Dear Mr. Hernandez:
In your letter dated March 2, 2001, on behalf of Fishman and Tobin, you requested a tariff classification ruling.
The submitted sample, style #S61015 is a boy’s jacket composed of a suede front and the back, sleeves and collar are ribbed knit 55%acrylic and 45% cotton. The garment has a full front zipper closure. The leather portion imparts the essential character of the jacket.
The applicable subheading for the boy’s jacket, style #S61015 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% 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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division