The tariff classification of leather halter tops from China

PD C89781 August 7, 1998 CLA-2-42:S:N:N:REH:HO6 C89781 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Wilsons The Leather Experts 7401 Boone Avenue North Minneapolis, MN 55428 Attention: Jim Bernier RE: The tariff classification of leather halter tops from China Dear Mr. Bernier: In your letter dated July 9, 1998, you requested a tariff classification ruling. The sample provided is being returned as requested. A form fitting women's halter top, identified as style # 21285-01 was submitted for our examination. It is made from pig split sueded leather printed with a decorative floral design, and is fully lined with man-made woven fabric.. The halter-style strap is a tapered pre-curved continuation of the front panels and extends around the neck forming a "v" front neckline. There are adjustable snap closures behind the neck and the front hemline parallels the v-shaped neckline. Other features include a full frontal zippered opening, and a spandex back panel insert. The applicable subheading for the style # 21285-01, halter top, 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 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, Timothy G. Moran Service Port Director, St. Albans, Vt.