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NY K82925

February 24, 2004
CLA-2-42:RR:NC:3:353 K82925


TARIFF NO.: 4203.10.4060

Ms. Lisa Girvin
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of ladies suede leather and textile jacket from China.

Dear Ms. Girvin:

In your letter dated January 28, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 010-6507 is a ladies suede leather and textile jacket. The garment has front suede leather panels. The sleeves, stand-up collar and back panel are composed of a knit 60% cotton and 40% acrylic fabric. The front suede panels are lined with textile. The jacket also features a full frontal opening with a heavy zipper closure and two zippered pockets. The essential character of style 010-6507 is imparted by the front suede leather portion.

You requested classification as other garments under 4203.10.4095, HTS, due to the heavy duty zipper closure this will be classified as a jacket under 4203.10.4060, HTS.

The applicable subheading for Style 010-6507 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants. The rate of duty will be 6 percent 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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