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The tariff classification of a leather garment from China.
Issued January 22, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N021748 (January 22, 2008)
Tariff classification
HTS codes: 4203.10.4095
Headings: 4203
Product description
The submitted sample Style 3L07189 is a ladies cardigan-like garment made of a lamb leather front and knit 100% merino wool back and sleeves. The garment has long sleeves, two pockets at the bottom, a jewel neckline and a full front button closure. The essential character of the garment is imparted by the front leather portion.
CBP rationale
The applicable subheading for Style 3L07189 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTSUS), 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
N021748 January 22, 2008 CLA-2-42:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. Darrell R. Norman Trans Pacific Logistics, LLC 9911 Inglewood Ave., Suite 106 Inglewood, CA 90301 RE: The tariff classification of a leather garment from China. Dear Mr. Norman: In your letter dated January 9, 2008, on behalf of Karen Kane Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style 3L07189 is a ladies cardigan-like garment made of a lamb leather front and knit 100% merino wool back and sleeves. The garment has long sleeves, two pockets at the bottom, a jewel neckline and a full front button closure. The essential character of the garment is imparted by the front leather portion. The applicable subheading for Style 3L07189 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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The tariff classification of a ladies’ leather dress from China
The tariff classification of a ladies’ leather dress from China
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