CBP Ruling N259407 — The tariff classification for a women’s upper body garment from China.

Tariff classification

Headings: 4203

GRI rules applied: GRI 3, GRI 3(b)

Product description

Your sample is being retained by our office. Style V2647-90697 is a woman’s upper body. The garment’s front panels, lapel and collar are composed of goat leather. The remainder of the garment is composed of 80% cotton, 18% viscose rayon woven fabric and 2% elastane. The garment is sleeveless and features a stand up collar, a full front opening secured by two snaps and asymmetrical zipper, two slash pockets at the waist and a hemmed bottom. General Rule of Interpretation (GRI) 2(b), states that goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the material or component which gives them their essential character. As noted above the garment is constructed of two different components. In accordance with GRI 3, the essential character, for the garment, is imparted by the leather.

CBP rationale

The applicable subheading for Style V2647-90697 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 composition leather: articles of apparel: Other; Other; Women’s.

Full text

N259407 December 15, 2014 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Debra Yip Vince 5410 Wilshire Boulevard Suite 200E Los Angeles, CA 90036 RE: The tariff classification for a women’s upper body garment from China. Dear Ms. Yip: In your letter dated November 14, 2014, you requested a tariff classification ruling. Your sample is being retained by our office. Style V2647-90697 is a woman’s upper body. The garment’s front panels, lapel and collar are composed of goat leather. The remainder of the garment is composed of 80% cotton, 18% viscose rayon woven fabric and 2% elastane. The garment is sleeveless and features a stand up collar, a full front opening secured by two snaps and asymmetrical zipper, two slash pockets at the waist and a hemmed bottom. General Rule of Interpretation (GRI) 2(b), states that goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the material or component which gives them their essential character. As noted above the garment is constructed of two different components. In accordance with GRI 3, the essential character, for the garment, is imparted by the leather. The applicable subheading for Style V2647-90697 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 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 the 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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