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NY 802740

October 7, 1994

CLA-2-42:S:N:N5:353 802740


TARIFF NO.: 4303.10.0000, 6110.20.2040

Ms. Astra Galins
CYRK, Inc.
3 Pond Roas
Gloucester, MA 01930

RE: The tariff classification of a shearling jacket fom Korea and hooded sweatshirt from Hong Kong.

Dear Ms. Galins:

In your letter dated September 29,1994, you requested a tariff classification ruling.

The submitted samples are a men's shearling jacket and a hooded sweatshirt. Style MCS19 is a man's jacket consisting of shearling fur. The garment is thigh length with a knotched collar exposing the fur, slash pockets and suede covered buttons. Style MCS15 is a man's sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric which is napped on the inside surface.The garment features a hood with a drawstring closure; long sleeves with rib knit cuffs; a pouch pocket at the waist; and a rib knit waistband.

The applicable subheading for the man's shearling jacket, style MCS19 will be 4303.10.0000, 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 5.8 percent ad valorem.

The applicable subheading for the man's hooded sweatshirt, style MCS15 will be 6110.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Sweatshirts: Men's or boys'. The rate of duty will be 20.7 percent ad valorem.

The man's sweatshirt, style MCS15 falls within textile category designation 338. Based upon international textile trade agreements, products of Hong Kong are suject to visa and exempt certificate requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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