The tariff classification of shearling coat from India

N277695 August 19, 2016 CLA-2-43:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4303.10.6000 Ms. Vicky Lee JCrew Group, Inc. 770 Broadway, 14th Floor New York, NY 10003 RE: The tariff classification of shearling coat from India Dear Ms. Lee: In your letter dated June 30, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested. The submitted sample, Style D341865, is a woman’s coat composed of shearling 100% lamb skin fur. The outer surface is made of lamb skin and the inside is the lamb fur. The garment features a round neckline with no collar, long sleeves and a full front opening with no means of closure. The garment is reversible and extends from the shoulders to the mid-thigh The applicable subheading for Style D341865 will be 4303.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel and clothing accessories, Other.” The rate of duty will be 4% ad valorem. Regarding Style D351921, we are returning your request for a ruling, and any related samples, exhibits, etc. This office is precluded from ruling on an issue which is the subject of a current or completed Customs and Border Protection transaction. In light of the prohibition set out in 19 C.F.R. part 177, and as the instant classifications are closely related to an issue presently pending in Headquarters, we are unable to issue a tariff classification ruling to you with respect to Style D351921. Accordingly, we are administratively closing our file regarding this merchandise. When the issue before Headquarters has been completed, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request. 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division