The tariff classification of a woman’s jacket from China

NY M81979 April 28, 2006 CLA-2-61:RR:NC:TA:359 M81979 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s jacket from China Dear Mr. Hoffacker: In your letter dated April 7, 2006, on behalf of Revue LLC, 512 7th Avenue, 32nd Floor, New York, NY 10018, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 011026375, is a woman’s jacket that is constructed from 100% wool tightly brushed knit fabric (portions of the front panels, the sleeves, the back panel excluding the yoke) and 100% suede leather fabric (portions of the front panels, the collar, the back yoke). The garment features a pointed collar, long hemmed sleeves, a full front opening with a zipper closure, and a hemmed bottom. The jacket has a manmade fiber lining. You suggest that the garment be classified in heading 4203, HTSUS. However, the entire front is not the leather fabric. The leather fabric is not the essential character. The essential character is given by the wool knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the jacket will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 55.9 cents/kg + 16.4% 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/. The jacket falls within textile category designation 435. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division