CLA-2-42:RR:NC:3:353 H80986
Mr. Murray Holmes
Speed Sourcing, Inc.
2140 City Gate Drive
Columbus, Ohio 43219
RE: The tariff classification of a leather and textile cardigan from China.
Dear Mr. Holmes:
In your letter dated May 8, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, style #WF-24-01 is a lady’s cardigan composed of a leather front and back yoke with knit 43% acrylic, 41% wool, 16% polyester fabric sleeves and back. The garment has a full front zipper closure with a snap at the top and two breast pockets. The leather imparts the essential character of the garment.
The applicable subheading for the style #WF-24-01 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: 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