CLA-2-42:S:N:N5:353 889131

Mr. Michael B. Fishman
Ajari Int'l., Ltd.
8020 Queenair Drive Suite D
Gaithersburg, MD 20879

RE: The tariff classification of a leather and textile sweater from Korea and Taiwan .

Dear Mr. Fishman:

In your letter dated August 6, 1993 you requested a tariff classification ruling.

The submitted sample, style 1003 is a sweater consisting of leather and textile in which the leather comprises approximately 75% of the garment. The essiential character is imparted by the leather portion. The entire front of the garment consists of leather with a ribbed knit neckline and waistband. The sleeves and the back of the garment are of knit fabric with a leather yoke.

The applicable subheading for style 1003 will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Other, 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