CLA-2-43:RR:NC:3:353 E85783

Mr. Murray Holmes
Speed Sourcing, Inc.
2140 City Gate Dr.
Columbus, Ohio 43219

RE: The tariff classification of a ladies sheepskin fur vest from China.

Dear Mr. Holmes:

In your letter dated August 10, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #9311A42 is a ladies 100% sheepskin fur vest. The garment is sleeveless, has a full front opening and features hooks and eyes as a means of closure. The vest is above the waist and has a hemmed bottom.

The applicable subheading for style #9311A42 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), 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.

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