CLA-2-42:OT:RR:NC:TA:348

Ms. Denise Sculley
Jagro Air Services, Inc.
Airport Industrial Office Park
145th Ave. & Hook Creek Blvd., Bldg. #C-5D
Valley Stream, NY 11581

RE: The tariff classification of a men’s leather/wool jacket from China.

Dear Ms. Sculley:

In your letter dated June 15, 2009, on behalf of Sofia Cashmere, LLC, you requested a tariff classification ruling.

The submitted sample, identified as style SCM60, is a men’s waist length outerwear jacket. The garment features a full front zipper closure; two front suede panels, knit set-in sleeves; a knit collar; 2 ½ inch knit waistband; and two side slash pockets. The front panels of the garment are partially lined with woven fabric.

The applicable subheading for style SCM60 will be 4203.10.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather, articles of apparel, other, coats and jackets, anoraks. The rate of duty will be 6%.

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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division