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NY 813657

August 22, 1995

CLA-2-42:S:N:N5:353 813657


TARIFF NO.: 4203.10.4095

Ms. Ginny Yanakopulos
Wilsons The Leather Experts
400 Highway 169 South, Suite 500
Minneapolis MN 55426-1132

RE: The tariff classification of a leather and spandex dress from China, Korea or Indonesia.

Dear Ms. Yanakopulos:

In your letter dated August 7, 1995 you requested a tariff classification ruling.

The submitted sample, style L/7610 is a halter dress consisting of Pig suede leather and tricot velvet spandex side panels. On the straps of the halter and the bodice are gold metallic studs. The essential character of the garment is imparted by the leather portion.

The applicable subheading for the suede and textile dress, style L/7610 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, Women's, girls' and infants'. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 4203.10.4095, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director
New York Seaport

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