10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a leather and spandex dress from China, Korea or Indonesia.
Issued August 22, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 813657 (August 22, 1995)
Tariff classification
HTS codes: 4203.10.4095
Headings: 4203
Product description
The submitted sample, style L/7610 is a halter dress consisting of Pig suede leather and tricot velvet spandex side panels. On the straps of the halter and the bodice are gold metallic studs. The essential character of the garment is imparted by the leather portion.
CBP rationale
The applicable subheading for the suede and textile dress, style L/7610 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, Women's, girls' and infants'.
Full text
NY 813657 August 22, 1995 CLA-2-42:S:N:N5:353 813657 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Ginny Yanakopulos Wilsons The Leather Experts 400 Highway 169 South, Suite 500 Minneapolis MN 55426-1132 RE: The tariff classification of a leather and spandex dress from China, Korea or Indonesia. Dear Ms. Yanakopulos: In your letter dated August 7, 1995 you requested a tariff classification ruling. The submitted sample, style L/7610 is a halter dress consisting of Pig suede leather and tricot velvet spandex side panels. On the straps of the halter and the bodice are gold metallic studs. The essential character of the garment is imparted by the leather portion. The applicable subheading for the suede and textile dress, style L/7610 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, Women's, girls' and infants'. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 4203.10.4095, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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
More rulings on the same tariff codes
The tariff classification of women’s wearing apparel from Italy
The tariff classification of welding bib aprons from China
The tariff classification of a pair of women’s trousers from China.
The tariff classification for a women’s upper body garment from China.
The tariff classification of women’s tops from China
The tariff classification of women’s top from China.
The tariff classification of ladies’ sweater and cardigan from China
The tariff classification of ladies’ leather dress from China.
The tariff classification of a ladies’ leather dress from China
The tariff classification of a ladies’ leather dress from China
Follow 813657
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.