The tariff classification of a garment from China.

N031979 July 7, 2008 CLA-2-42:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Kathleen Root Barthco International Inc. 5101 Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a garment from China. Dear Ms. Root: In your letter dated June 24, 2008, on behalf of Revue LLC, you requested a tariff classification ruling. As requested, the sample will be returned. The submitted sample is a Style #848294DI Ladies’ Suede Looper Capelet that is constructed of split pig suede leather with a wool rib knit stand-up collar and front placket. The garment is lined and features a four button right over left front closure and sleeves with a wide 12-inch opening. The garment covers the elbows and reaches to below the waist. The applicable subheading for Style #848294DI will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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