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NY M80887

March 23, 2006

CLA-2-62:RR:NC:TA:357 M80887


TARIFF NO.: 6201.91.2011; 4205.00.8000

Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th Street
Jamaica, New York 11434

RE: The tariff classification of a men’s unfinished jacket and sleeves from China

Dear Mr. D’Andrea:

In your letter dated February 8, 2006, on behalf of Rennoc Corporation, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style #275, is a men’s varsity jacket with a woven 100% wool body and cowhide sleeves. You indicated that the jacket body consisting of the front and back panels will be imported separately from the sleeves. The lining and the trim, which consists of rib knit cuffs, collar and waistband and snap closures, will be added in the United States.

In your letter you suggested classification for the jacket shell under HTSUS 6217.90.9030, which provides for parts of garments, and the sleeves under HTSUS subheading 4205.00.8000, which provides for other articles of leather.

General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported body portion has the essential character of the finished jacket.

When imported separately the applicable subheading for the body portion of the jacket will be 6201.91.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles: of wool or fine animal hair. The duty rate will be 49.7¢/kg + 19.7 percent ad valorem.

When imported separately the applicable subheading for the sleeve portions of the jacket will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The jacket body falls within textile category designation 434. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.


Robert B. Swierupski

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