The tariff classification of a leather and textile cardigan from Hong Kong.

NY G89029 April 26, 2001 CLA-2-42:RR:NC:3:353 G89029 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Melba R. Dairo Federated Merchandise Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a leather and textile cardigan from Hong Kong. Dear Ms. Dairo: In your letter dated March 30, 2001, you requested a tariff classification ruling. The sample will be returned per your request. The submitted sample, called a Style 9087 Ladies Cardigan, is constructed of two pig suede leather front panels and knit 100% wool fabric back panel, sleeves and collar. The garment is hip-length, and features long sleeves, collar, side vents and full front zipper closure. The leather front panels are lined with woven 100% acetate fabric. The leather front imparts the essential character to the garment The applicable subheading for the Style 9087 Ladies Cardigan will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Women's, girls' and infants'.” The rate of duty will be 6% ad valorem. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division