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805953 80 Ruling Active

The tariff classification of a women's leather vest from China.

Issued January 24, 1995 by U.S. Customs and Border Protection.

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80 805953 (January 24, 1995)

Tariff classification

HTS codes: 4203.10.4060

Headings: 4203

Product description

The submittted sample is a women's vest, (style PJ-2276) consisting of a leather front and textile back with a full front opening.

CBP rationale

The applicable subheading for the style PJ-2276 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accressories, of leather or of composition leather: Articles of apparel: Other, other: Women's, girls' and infants'.

Full text

NY 805953 Amended January 24, 1995 CLA-2-42:S:N:N5:353 805953 CATEGORY: Classification TARIFF NO.: 4203.10.4060 Ms. Staci Alalem Expeditors Int't. of Washington, Inc. 21318-64th Ave. So. Kent, Washington 98032 RE: The tariff classification of a women's leather vest from China. Dear Ms. Alalem: This letter amends ruling letter NY 805953 closed January 24, 1995. In your letter dated January 16, 1995, on behalf of JC Penny, C/O Queentex Inc., Wholly owned subsidiary of Fittex Garments Co., Ltd. you requested a tariff classification ruling. The submittted sample is a women's vest, (style PJ-2276) consisting of a leather front and textile back with a full front opening. The applicable subheading for the style PJ-2276 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accressories, of leather or of composition leather: Articles of apparel: Other, other: Women's, girls' and infants'. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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