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July 8, 1999

CLA-2-42:RR:NC:3:353 E83685

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4060

Ms. Rita Pitts
Dillard’s
1600 Cantrell Road
Little rock, AR 72201

RE: The tariff classification of women’s leather jackets from China.

Dear Ms. Pitts:

In your letter dated June 16, 1999 you requested a tariff classification ruling.

Three samples of women’s leather jackets were submitted with your request. Style 941C1000 is composed of cow leather and is designed as a bomber jacket. The garment has a quilted lining, full front zippered opening with a storm flap and a snap at both ends. It has slash pockets, snap sleeve cuffs and elastic at the bottom.

Style 941C1009 is composed of cow leather and has a full front zippered closure, slash pockets, cuffed sleeves and a hemmed bottom. The jacket has a belt with “D” rings and has a quilted lining.

Style 941C1900 is composed of suede pig leather and is designed as a bomber jacket with a quilted lining. It has a full front zipper closure, slash pockets, and a textile rib knit bottom and cuffs.

The applicable subheading for the Styles 941C1000, 941C1009 and 941C1900 will be 4203.10.4060, 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: Women’s, girls’ and infants.” 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,

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