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NY M81348




April 7, 2006

CLA-2-61:RR:NC:TA:357 M81348

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9015; 3926.20.9050

Mr. Christopher Garcia
Kuehne + Nagle, Inc.
8200 Boggy Creek Rd.
Orlando, FL 32824

RE: The tariff classification of two men’s jackets from Italy

Dear Mr. Garcia:

In your letter dated March 16, 2006, on behalf of Esposito Internacional Ltda., of Milan, Italy, you requested a tariff classification ruling. Two samples were submitted.

The jackets are identifiable by color and construction. The brown jacket is an imitation suede, and the black jacket is an imitation grain leather.

The faux suede jacket has a shell made from a knit cotton fabric with a PVC (polyvinyl chloride) application and a flocked surface. The jacket is hip-length and has a full front opening with a zipper closure, long sleeves with rib knit cuffs, a pointed collar, slant pockets at the waist, a rib knit waistband and a full woven lining.

The faux leather jacket has a shell made from a woven cotton base fabric with an application of cellular PVC (polyvinyl chloride) on the outer surface. The fabric backing is present merely for reinforcing purposes. This jacket is upper-thigh length and has a full front opening with a four-button, left-over-right closure, long sleeves without cuffs, no tightening at the waist or bottom hem, pockets with flaps at the waist, a pointed collar and a full lining quilted to a thin batting.

The applicable subheading for the imitation suede jacket will be 6113.00.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other men’s or boys’ coats and jackets, of cotton. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for the imitation leather jacket will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: other articles of apparel and clothing accessories. The rate of duty will be 5 percent 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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