I87398 I8 Ruling Active

The tariff classification of a men’s vest from Hong Kong.

Issued October 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4085

Headings: 4203

Product description

The sample will be returned to you as requested. The submitted sample, MH1014 is a men’s vest composed of 100% pig suede on the outside and knit 55% polyester/45% acrylic pile fabric lining that is not bonded or glued but a sewn in lining. The sleeveless garment features a full front zipper closure with a stand-up collar and two side pockets.

CBP rationale

The applicable subheading for the men’s vest, style MH1014 will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Other: Men’s and boys’.

Full text

NY I87398 October 30, 2002 CLA-2-42:RR:NC:3:353 I87398 CATEGORY: Classification TARIFF NO.: 4203.10.4085 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave., 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a men’s vest from Hong Kong. Dear Ms. Weinberg: In your letter dated October 2, 2002, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, MH1014 is a men’s vest composed of 100% pig suede on the outside and knit 55% polyester/45% acrylic pile fabric lining that is not bonded or glued but a sewn in lining. The sleeveless garment features a full front zipper closure with a stand-up collar and two side pockets. The applicable subheading for the men’s vest, style MH1014 will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather…Articles of apparel: Other, Other: Men’s and boys’.” 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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