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NY B89421




October 7, 1997

CLA-2-42:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4095

Wilsons The Leather Experts
7401 Boone Avenue North
Minneapolis, MN 55428

Attention: Jim Bernier

RE: The tariff classification of leather shorts from China.

Dear Mr. Bernier:

In your letter dated September 9, 1997, you requested a tariff classification ruling. The sample provided is being returned as requested.

A representative sample of ladies shorts, identified as Style # 25353-1, was submitted for our examination. The body of the front and back portions of the shorts are made from black colored pig leather, and the side panels are spandex fabric. The leather sections are lined with woven man-made fabric and there is a partial zippered opening extending down from the center of the waistline in the back. The essential character of the shorts is imparted by the leather components.

The applicable subheading for the Style # 25353-1, ladies shorts, 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 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Michael D'Ambrosio
Service Port Director

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