The tariff classification of a women's leather top from China or India

PD A88907 November 14, 1996 CLA-2-42-CL:PD:CP:CB:HO2 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Ginny Yanakopulos Manufacturing Production Coordinator Wilsons The Leather Experts 7401 Boone Avenue North Brooklyn Park, MN 55428 RE: The tariff classification of a women's leather top from China or India Dear Ms. Yanakopulos: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : October 28, 1996 DESCRIPTION OF MERCHANDISE : You have submitted a women's leather top, your Style No. L/0240, for a binding ruling. The top is waist-length; its front is of white cow leather, and its back is of black spandex. It is sleeveless, with a v-shaped slit at the neck, and a full- length zipper at the right side. The front is lined. HTS PROVISION : Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other... Other...Women's, girls' and infants'. HTS SUBHEADING : 4203.10.4095. RATE OF DUTY : 6%. 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio