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The tariff classification of leather vests from China
Issued August 10, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D80157 (August 10, 1998)
Tariff classification
HTS codes: 4203.10.4095
Headings: 4203
Product description
A form fitting women's hip-length vest, identified as style # 21366-01, was submitted for our examination. The front and back panels and fold-down applied collar are made from "KGB" cow leather and the balance is spandex fabric. The leather body portion is fully lined with man-made woven fabric and there is a full frontal zippered opening with an inset zipper chest pocket on either side. The essential character is imparted by the leather components.
Full text
PD D80157 August 10, 1998 CLA-2-42:S:N:N:REH:HO6 D80157 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 vests 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 hip-length vest, identified as style # 21366-01, was submitted for our examination. The front and back panels and fold-down applied collar are made from "KGB" cow leather and the balance is spandex fabric. The leather body portion is fully lined with man-made woven fabric and there is a full frontal zippered opening with an inset zipper chest pocket on either side. The essential character is imparted by the leather components. The applicable subheading for the style # 21366-01, 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 percent ad valorem. This ruling is being issued under the provisions of Part 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.
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