CLA-2-42:OT:RR:NC:N3:348
Vicky Lee
J.Crew Group, Inc.
770 Broadway
11th Floor
New York, NY 10003
RE: The tariff classification of leather knit cardigan from China
Dear Ms. Lee:
In your letter dated February 9, 2011, you requested a tariff classification ruling. The sample is being returned as requested.
The submitted sample, Style 48782, is a women’s leather and knit cardigan. The front panels are composed of calf leather with hair and back panels are composed of 100% wool. The garment features: long knit sleeves and a full front opening with no means of closure.
Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character. The essential character of the cardigan is imparted by the two front leather panels.
The applicable subheading for the Style 48782 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel and clothing accessories, other. The duty rate will be 4 percent 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division