H84163 H8 Ruling Active

The tariff classification of a leather top from China.

Issued August 10, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4095

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, style F01-75-309 is a ladies top composed of Pig Nappa leather with a 100% polyester lining. The sleeveless top has a full front-laced opening.

CBP rationale

The applicable subheading for the ladies leather top, style F01-75-309 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 H84163 August 10, 2001 CLA-2-42:RR:NC:3:353 H84163 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a leather top from China. Dear Mr. Sullivan: In your letter dated July 26, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style F01-75-309 is a ladies top composed of Pig Nappa leather with a 100% polyester lining. The sleeveless top has a full front-laced opening. The applicable subheading for the ladies leather top, style F01-75-309 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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