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NY N005334




January 25, 2007

CLA-2-62:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.92.2061

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue
New York, NY 10106

RE: The tariff classification of a women’s jacket from China

Dear Mr. Zelman:

In your letter dated January 8, 2007, on behalf of Elie Tahari, Ltd., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style J7330407, is a women’s outerwear jacket made from leather and woven 100% cotton textile fabric. The jacket extends to the hip area and has a full front opening with a two-way zipper closure, long hemmed sleeves, slant pockets at the waist, patch pockets with inverted pleats and button-through flaps in the chest, a pointed collar, epaulets and a lining in the sleeves, chest and upper back.

Leather comprises most of the front panels and pocket flaps as well as the back yoke, while the remainder of the garment, consisting of two vertical strips on the front panels, the sleeves, the balance of the back panels and the collar is comprised of cotton.

In your letter you suggested classification of this jacket as leather, citing two prior classification rulings from this office. Review of the cited rulings indicates that in one case the garments had entirely leather front panels, and in the other the garment had entirely leather front panels along with other leather components.

Inasmuch as the present article does not have its entire front composed of leather, it is distinguishable from the garments in the rulings you cited.

Based on the fact that the entire front of the jacket is not leather and the textile portion constitutes the great majority of the jacket’s overall surface area, the applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 8.9 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 jacket falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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