CLA-2-42:RR:NC:3:353 G88637
Ms. Shirley Lattimore
Tanner Companies Ltd.
581 Rock Road
Rutherfordton, NC 28139
RE: The tariff classification of a leather and textile cardigan from China.
Dear Ms. Lattimore:
In your letter dated March 13, 2001 you requested a tariff classification ruling.
The submitted sample KC0009, is a lady’s cardigan composed of a suede front and knitted 100% wool back and sleeves. The garment has a full front zipper closure and a suede belt. The leather portion imparts the essential character of the garment.
The applicable subheading for the lady’s cardigan, style KC0009 will be 4203.10.4095, 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, Other: Other: Women’s, girls’ and infants’.” 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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division