CLA-2-42:RR:NC:3:353 K84789

Ms. Karen Riggs
Talbots
174 Beal St.
Hingham, MA 02043

RE: The tariff classification of a man’s suede jacket from Hong Kong.

Dear Riggs:

In your letter dated April 7, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 45307569 is a man’s 100% goat suede jacket with 90% wool/10% cashmere sleeves and lining. The jacket features a full front zipper closure, stand-up collar and two side pockets.

The applicable subheading for style 45307569 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division