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NY M80334




March 13, 2006

CLA-2-42:RR:NC:3:353 M80334

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4060

Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009

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

Dear Ms. Marlowe:

In your letter dated February 3, 2006, received in this office on February 13, 2006, on behalf of Sweater.com, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples are combination leather and textile Ladies Jackets Style Nos. 21035 (Green), 21065 (Aqua) and 21075 (Brown). The three styles are constructed of leather and knit 65% rayon/35% nylon. Style No. 21035 (Green) is constructed of front panels, sleeve front and sides, collar and pockets of leather; the back panel and an approximately 2½-inch wide panel running from the underarm area to the wrist are knit. The jacket features a front lining of knitted “lace,” four pockets with metallic yarn trim and a right over left full front closure secured by five metal buttons. Style No. 21065 (Aqua) is constructed of front panels and a collar of suede leather; the back panel and sleeves are knit. The jacket features a front lining of woven polyester fabric, decorative metal grommets throughout the front panels and a front zipper closure. Style No. 21075 (Brown) is constructed of front panels, sleeve front and sides, collar and pockets of leather; the back panel and an approximately 2½-inch wide panel running from the underarm area to the wrist are knit. The jacket features a front lining of woven polyester fabric, two chest pockets and a right over left full front closure secured by four metal buttons. The leather imparts the essential character of the garments.

The applicable subheading for the Ladies Jackets Style Nos. 21035 (Green), 21065 (Aqua) and 21075 (Brown) will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leatherarticles of apparel: other, coats and jackets: other: women’s, girls’ and infants’. The duty rate 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/.

Your inquiry does not provide enough information for us to give a classification ruling on Styles 21050 (Blue) and 21070 (Multicolor Leather/Black Knit) Jackets. Your request for a classification ruling should include, for each jacket, information on the surface area of the leather and surface area of the textile, including arms and trim. The information can be in inches, centimeters or as a percentage of the jacket that is leather and the percentage that is textile. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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