CLA-2-42:RR:NC:3:353 I89989

Ms. Gayle E. Williams
Sears Roebuck and Company
Dept. 733IMP – D5 – 257BB
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of a woman’s suede and textile jacket from China.

Dear Ms. Williams:

In your letter dated January 14, 2003, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style WF3CV3006A is a woman’s suede and textile jacket. The garment has front suede panels, suede elbow patches and a suede back yoke. The sleeves, turn down collar and remainder of the back panel are composed of a rib-knit 70% acrylic and 30% cotton fabric. The jacket also features 100% taffeta lining and a full frontal opening with a zipper closure. The essential character is imparted by the front suede panels.

The applicable subheading for Styles WF3CV3006A 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 composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants. The rate of duty will be 6 percent ad valorem.

Style WF3CV3006A is not subject to quota or the requirement of visa.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division