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NY F85484

April 18, 2000

CLA-2-42:RR:NC:3:353 F85484


TARIFF NO.: 4203.10.4095

Mr. Michael Beck
Green Mountain Embroidery
P.O. Box 86
Waterbury, VT 05676

RE: The tariff classification of chaps from China.

Dear Mr. Beck:

In your letter dated March 29, 2000 you requested a tariff classification ruling.

The submitted sample is leather chaps. The leather chaps are designed to a worn by adults and children and feature a heavy duty metal zipper closure along the length of the leg, and adjustable front and back leather straps, with a buckle, that secure around the lower torso. The chaps will be offered for sale in an equestrian catalogue.

The item is substantially different from gaiters or half chaps that reach to the knee, and is consequently not classifiable under heading 6406. The chaps cover the entire leg and are secured around the torso. The chaps are worn for protection.

The applicable subheading for the leather chaps 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.

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.


Robert B. Swierupski

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