C85973 C8 Ruling Active

The tariff classification of a girls' leather vest from Costa Rica

Issued April 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4095

Headings: 4203

Product description

The tariff classification of a girls' leather vest from Costa Rica

CBP rationale

The applicable subheading for this item 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 C85973 April 24, 1998 CLA-2-42-CL:PD:FO:CBII:HO2 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Linda White Associate Buyer Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a girls' leather vest from Costa Rica Dear Ms. White: In your letter dated March 26, 1998, you requested a tariff classification ruling. You have submitted a sample of a girls' vest, your Style No. JA600-01. The vest is made of cowhide, and is tooled on the front panels. It has a full-frontal opening, with no closure. You state that it is intended for use by girls ages 7 through 14. The applicable subheading for this item 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 is 6%. Your sample will be returned under separate cover. 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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