CLA-2-42:RR:NC:3:353 H87485

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of a suede and textile skirt from China.

Dear Mr. Hoffacker:

In your letter dated January 15, 2002. On behalf Revue LLC, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #745412 is a skirt with a suede front and a knit 95% nylon\5% spandex fabric back. There is a sewn in belt with a buckle at the front of the garment. The suede portion imparts the essential character of the skirt.

The applicable subheading for the skirt, style #745412 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 girl’s 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division