4203.10.40.30 - Men's and boys'

This HTS classification, 4203.10.40.30, specifically pertains to men's and boys' coats and jackets constructed from leather or composition leather. This category encompasses outerwear designed for the upper body, intended for warmth, protection, and as a fashion item, tailored for male individuals. The defining characteristic for inclusion here is the gender-specific design and sizing for men and boys.

This HTS code is distinguished from its sibling category, 4203.10.40.60, which covers similar women's, girls', and infants' coats and jackets made from the same materials. The sole differentiating factor between these two categories is the intended wearer's gender and age group, necessitating careful consideration of sizing, cut, and styling when making a classification determination.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive for men's and boys' leather or composition leather coats and jackets, provided they meet the general requirements of Chapter 42 and the preceding headings within Section VIII. Practical classification will rely on the precise interpretation of "coats and jackets" and the confirmed material composition.