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The tariff classification of a lady’s leather and knit top from Taiwan.
Issued March 9, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G87145 (March 9, 2001)
Tariff classification
HTS codes: 4203.10.4095
Headings: 4203
Product description
The sample will be returned to you as requested. The submitted sample, style F01-25-018 is a lady’s top composed of a leather front and back with knit 100% acrylic sleeves. The garment features a jewel neckline and a zipper back closure. The leather portion imparts the essential character of the garment.
CBP rationale
The applicable subheading for the lady’s top, style F01-25-018 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 G87145 March 9, 2001 CLA-2-42:RR:NC:3:353 G87145 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. William F. Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a lady’s leather and knit top from Taiwan. Dear Mr. Sullivan: In your letter dated February 20, 2001, on behalf of Newport News, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style F01-25-018 is a lady’s top composed of a leather front and back with knit 100% acrylic sleeves. The garment features a jewel neckline and a zipper back closure. The leather portion imparts the essential character of the garment. The applicable subheading for the lady’s top, style F01-25-018 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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