CLA-2-42:RR:NC:3:353 M82718
Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009
RE: The tariff classification of leather and textile jackets from China.
Dear Ms. Marlowe:
In your letter dated April 17, 2006, on behalf of Sweater.Com, Inc., you requested a classification ruling. As requested, the samples will be returned to you.
The submitted samples are Style Nos. 21050 and 21070 Ladies Jackets.
Style No. 21050 Ladies Jacket is constructed of a combination of leather and knit 50% acrylic/50% wool fabric. The jacket features a stand-up collar, full front zipper closure, zipper cuffs, and snap closure at the neck and bottom of the garment. Approximately 2/3 of the front and 1/3 of the back panels, the stand-up collar, front and back yoke, upper 2/3 of the sleeves, 4-inch cuffs and 4-inch bottom are of leather. Approximately 1/3 of the front 2/3 of the back panels and the lower 1/3 of the sleeves are of the knit fabric. The leather covers approximately 65% and the knit fabric approximately 35% of the surface area of the jacket. The leather imparts the essential character of the jacket.
Style No. 21070 Ladies Jacket is constructed of a combination of leather, knit 65% rayon/35% nylon fabric and woven 100% woven fabric. The jacket features a stand-up collar, full front zipper closure, rib-knit cuffs, snap closure at the neck and two side slash pockets. The stand-up collar, shoulder panels, back yoke and front panels except the front yoke are of leather. The rib-knit bottom, sleeves and back panels except the yoke are of knit fabric; the front yoke is of woven fabric. The leather covers approximately 34%, the knit fabric approximately 62% and the woven fabric approximately 4% of the surface area of the jacket. The knit fabric imparts the essential character of the jacket.
The applicable subheading for the Style No. 21050 Ladies Jacket will be 4203.10.4060, 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, coats and jackets: other: women’s, girls’ and infants’. The duty rate will be 6 percent ad valorem.
The applicable subheading for the Style No. 21070 Ladies Jacket will be 6102.30.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those in heading 6104: of man-made fibers: containing 25 percent or more by weight of leather. The duty rate will be 5.3 percent 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 Style No. 21070 Ladies Jacket falls within textile category designation 635. 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division