CLA-2-42:RR:NC:3:353 G88866
Ms. Diane Burgos
S.J. Stile Associates Ltd.
181 south Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a man’s cardigan from China and Hong Kong.
Dear Ms. Burgos:
In your letter dated March 16, 2001, on behalf of Tahari Ltd., you requested a tariff classification ruling.
The submitted sample, style Hank is composed of a leather front and knitted wool fabric on the back and sleeves. The garment has a full front left over right button closure with a v neckline. The leather imparts the essential character of the cardigan.
The applicable subheading for the man’s cardigan, style Hank will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Other: Men’s and boys’.” The rate of duty will be 6% 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