The tariff classification of men’s suede leather and textile jacket from China.

NY L82845 March 30, 2005 CLA-2-42:RR:NC:3:353 L82845 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of men’s suede leather and textile jacket from China. Dear Ms. Girvin: In your letter dated March 4, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, item number 001-2592 is a men’s suede leather and textile jacket. The garment has front panels that are made of suede leather. The collar, sleeves and back panel are composed of a knit 70% acrylic and 30% wool fabric. The front suede panels are lined with textile. The jacket also features a full frontal opening with a zipper closure and two diagonal zippered front pockets. The essential character of item number 001-2592 is imparted by the front suede leather portion. The applicable subheading for item number 001-2592 will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: other, coats and jackets: other: men’s and boys’. The rate of duty will be 6 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division