D84857 D8 Ruling Active

The tariff classification of a leather ladies top from China.

Issued November 23, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4095

Headings: 4203

Product description

The tariff classification of a leather ladies top from China.

CBP rationale

The applicable subheading for Style #21800-33 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'.

Full text

NY D84857 November 23, 1998 CLA-2-42:RR:NC:3:353 D84857 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. Jim Bernier Wilsons The Leather Experts 7401 Boone Avenue North Minneapolis, MN 55428 RE: The tariff classification of a leather ladies top from China. Dear Mr. Bernier: In your letter dated October 16, 1998 you requested a tariff classification ruling. The submitted sample, Style #21800-33, is a ladies top consisting of pig split leather with a lycra back and a zipper. The top is midriff length with thin lace straps and trim along the top and bottom of the garment. The top is lined in the front with 100% woven taffeta fabric. The applicable subheading for Style #21800-33 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% 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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