The tariff classification of ladies’ sweater and cardigan from China

N244493 August 20, 2013 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Vicky Lee J.Crew 770 Broadway 14th Floor New York, NY 10003 RE: The tariff classification of ladies’ sweater and cardigan from China Dear Ms. Lee: In your letter dated July 25, 2013, you requested a tariff classification ruling. Your samples will be returned, as requested. Style D229943 is a women’s cardigan. The cardigan is constructed of leather and knit fabric. The two front panels are composed of 100% goat leather. The back panel and sleeves are composed of 100% merino wool. Style D247297 is a women’s sweater. The sweater is constructed of leather and knit fabric. The front panel is composed of 100% lamb leather. The back panel and sleeves are composed of 100% merino wool. The applicable subheading for the Styles D229943 and D247297 will be 4203.10.4095, 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: 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 the 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division