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NY N012493

June 25, 2007



TARIFF NO.: 4203.10.4060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad St.
Philadelphia, PA 19112-1404

RE: The tariff classification of a leather jacket from China.

Dear Mr. Hoffacker:

In your letter dated June 6, 2007, on behalf of Revue LLC, you requested a tariff classification ruling. The sample will be returned to you.

The submitted sample, Style 747200MB, women’s leather jacket that is composed of a leather front and knit 70% acrylic/30% wool fabric at the back and sleeves. The garment has a pointed collar and a full front hook closure.

The leather imparts the essential character of the jacket.

      The applicable subheading for the Style 747200MB will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Coats and jackets: Other: Women’s, girls’ and infants’." The rate of duty will be 6% ad valorem.

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/.

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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