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NY J82380




April 9, 2003

CLA-2-42:RR:NC:3:353 J82380

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4060

Mr. William Sun
WTS Customs Brokerage Co., Inc.
8901 South La Cienega Boulevard
Suite 110
Inglewood, CA 90301-4401

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

Dear Mr. Sun:

In your letter dated March 19, 2003, on behalf of Ultimate Apparel, Inc., you requested a tariff classification ruling.

You have submitted two samples. Style 01768 is a ladies suede leather and textile jacket. The garment has front suede leather rectangles that are sewn together and the suede covers the entire front of the garment; the sewing merely secures the rectangles together and does not form part of the panels. The back yoke has two rectangular suede leather panels sewn together. The sleeves, collar and rest of the back panel are composed of a knit 85% acrylic and 15% wool fabric. The jacket also features a full frontal opening with a zipper closure. The essential character of style 01768 is imparted by the front suede leather portion.

Style 01931B is a ladies suede leather and textile jacket. The garment has front suede leather panels and collar. The sleeves and back panel are composed of a knit 85% acrylic and 15% wool fabric. The jacket also features a full frontal opening with a zipper closure and front pockets. The essential character of style 01931B is imparted by the front suede leather panels.

The applicable subheading for Styles 01768 and 01931B 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.

Style s 01768 and 01931B are not subject to quota or the requirement of visa.

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.

Sincerely,

Robert B. Swierupski
Director,

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