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NY J84126




June 6, 2003

CLA-2-42:RR:NC:3:353 J84126

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4060; 4303.10.0060

Ms. Sandy Liu
Eminent Sportswear Inc.
1407 Broadway
Suite 2109
New York, NY 10018

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

Dear Ms. Liu:

In your letter dated May14, 2003, you requested a tariff classification ruling. As requested the samples will be returned to you.

You submitted two samples. Style 1355 is a ladies suede leather and textile jacket. The garment has front suede leather panels and a suede leather collar. The sleeves and back panel is composed of a knit 55% acrylic and 45% cotton fabric. The jacket also features a full frontal opening with a zipper closure and two zippered pockets. The essential character of style 1355 is imparted by the front suede leather portion.

Style H9017 is a sleeveless vest. The back, part of the front and the stand-up collar is made of a 55% acrylic and 45% cotton knit fabric. The top of the shoulders to the banded bottom is covered with rabbit fur in a V-shape. It also features a full frontal opening with a zipper closure and side pockets.

Chapter 43, Note 4 states: Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or article is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be.

The applicable subheading for Style 1355 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.

The applicable subheading for style H9017 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. The rate of duty will be 4 percent ad valorem.

Styles 1355 and H9017 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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