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NY K81590

December 11, 2003
CLA-2-43:RR:NC:3:353 K81590


TARIFF NO.: 4303.10.0060

Mr. Harold Dittrich
H. Dittrich
Bardorferstr 22
97633 Kleineibstadt

RE: The tariff classification of sheepskin wearing apparel from Germany.

Dear Mr. Dittrich:

In your letter dated December 3, 2003 you requested a tariff classification ruling. The samples will be returned to you as requested.

Four samples of sheepskin wearing apparel were submitted with your request. Style J/03 is a jacket with a full front zipper closure with a storm flap, side pockets and a pointed collar. Style P/03 are pants with suspenders, cut high at the back for warmth around the kidneys. The pants also feature a zipper at the side of each leg, two large front pockets and knife pocket on the right leg. Style V/03 is a sleeveless vest with a full front zipper closure and two patch pockets below the waist. Style CL/03 is a unique style cloak for hunters. The garment has a suspension system that allows it to be carried like a backpack and quickly bring it over the shoulders. The cloak has a full front zipper closure with a storm flap, zipper on each side that arms can be put through and a large pointed collar. It also features an inside pocket to keep the rifle warm.

The applicable subheading for styles J/03, P/03, V/03 and CL/03 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 for 2003 and 2004 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 646-733-3053.


Robert B. Swierupski

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