CLA-2-42:RR:NC:N3:353 M84156

Ms. Hazel D. Ericta
C.F.L. Enterprise Ltd.
149 Fifth Ave., Fifth Floor
New York, NY 10010

RE: The tariff classification of a leather and textile jacket from China.

Dear Ms. Ericta:

In your letter dated June 8, 2006 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style IBPS6-888 is a Ladies jacket made of a washable pig suede leather front and knit 100% cotton back and sleeves. The jacket has a full front zipper closure and a rib knit collar. The front portion imparts the essential character.

 The applicable subheading for the Ladies Jacket, style IBPS6-888 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Coats and jackets: Other: Women’s, girls’ and infants’.” The duty rate will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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