CLA-2-43:RR:NC:3:353 H80672

Mr. Manny Seligmann
Cavalier Logistics Mgmt., Inc.
44664 Guilford Dr., Unit 139
Ashburn, VA 20147

RE: The tariff classification of a sheepskin jacket from Turkey.

Dear Mr. Seligmann:

In your letter dated April 17, 2001 you requested a tariff classification ruling.

The submitted sample s a jacket composed of sheepskin. The garment is leather on the outside and the fur portion is worn on the inside. The garment has a detachable drawcord hood, full front zipper closure, collar and two slash pockets below the waist.

The applicable subheading for the sheepskin jacket 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 rate of duty will be 4% 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