CLA-2-42:RR:NC:3:353 H80127

Mr./Ms/ Shelly Monahan
SPI Settle Pacific Ind., Inc.
P.O. Box 58710
Seattle, WA 98138

RE: The tariff classification of a lady’s suede shirt from China.

Dear Mr./Ms. Monahan:

In your letter dated April 12, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, Style S330192 is a lady’s shirt composed of lambskin suede. The garment has a full front 5 button closure, each cuff has a 1 button closure, pointed collar, two patch pockets on the chest, two seams run down the front and two seams also rundown the back. The edges of the garment are exposed. You state that the garment to be imported will be made from pig suede.

The applicable subheading for the lady’s suede shirt, style S330192 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: 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