The tariff classification of a man’s leather and textile cardigan from China.

NY H80598 May 22, 2001 CLA-2-42:RR:NC:3:353 H80598 CATEGORY: Classification TARIFF NO.: 4203.10.4085 Ms. Shelly Monahan SPI Seattle Pacific Ind., Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s leather and textile cardigan from China. Dear Ms. Monahan: In your letter dated April 18, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style R491172 is a man’s cardigan composed of leather suede front panels and a knit acrylic and wool back, sleeves and collar with a full front zipper closure. There is a partial lining in back of the front panels only, no pockets except for the sleeve and no tightening at the waist or cuffs. The applicable subheading for style R491172 will be 4203.10.4085, 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: Men’s and boys’.” 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