B84979 B8 Ruling Active

The tariff classification of a leather and textile vest from India or China

Issued May 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4095

Headings: 4203

Product description

You have submitted a women's leather and textile vest, your Style No. 22444-01. The vest has a full-frontal opening with a zipper closure. The front is all cowhide leather, and the back is all of a knit fabric. The vest has a collar.

CBP rationale

The applicable subheading for the vest 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.

Full text

PD B84979 May 30, 1997 CLA-2-42-CL:PD:CP:CB:HO2 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Kristen Alderink Wilsons The Leather Expert 7401 Boone Avenue North Minneapolis, MN 55428 RE: The tariff classification of a leather and textile vest from India or China Dear Ms. Alderink: In your letter dated May 19, 1997 you requested a tariff classification ruling. You have submitted a women's leather and textile vest, your Style No. 22444-01. The vest has a full-frontal opening with a zipper closure. The front is all cowhide leather, and the back is all of a knit fabric. The vest has a collar. The applicable subheading for the vest 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%. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio

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