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NY G80888




August 28, 2000

CLA-2-42:RR:NC:3:353 G80888

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4095, 4203.10.4060

Mr. W. J. Gonzalez
Trans-Union Customs, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 92780

RE: The tariff classification of a leather top and ladies jacket from Korea.

Dear Mr. Gonzalez:

In your letter dated August 7, 2000, on behalf of Intersport Fashions West, Inc., you requested a tariff classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Style #LW37, is a top, identified as a bra, composed of 62% leather and 38% spandex fabric. The item has leather down the front center of the garment, under the cups, down the center back and leather straps with metal buckles. The garment has a full front five snap closure and the remainder if the garment is spandex fabric. It extends to the lower part of the ribs. Style #S01LW26 a ladies jacket composed of leather with a pointed collar, a right zippered breast pocket, two zippered pockets, zippers at the elbows and forearms, a full front zippered closure and a mesh lining.

The applicable subheading for the bra, style #LW37 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.

The applicable subheading for the ladies jacket, style #S01LW26 will be 4203.10.4060, 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, Coats and jackets: 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,

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