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NY F89529

August 2, 2000

CLA-2-42:RR:NC:3:353 F89529


TARIFF NO.: 4203.10.4095

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of women’s leather shorts, pants, bra top, shirt and dress from Indonesia.

Dear Mr. Gonzalez:

In your letter dated July 13, 2000, on behalf of Intersport Fashions West, Inc., you requested a tariff classification ruling. The samples will be returned to you as requested.

Five samples of women’s garments were submitted with your request. Style S01LW24 is a pair of shorts with a leather front and back and lycra fabric on each side, two zippered pockets, and zippered fly closure with snap and belts loops. Style S01LW25 is pants with a leather front and 2 ½” leather waist at the back, with the remainder of the back is textile fabric. The pants have zippers at the knees, two zippered pockets and belt loops. Style S01LW28 is a hooded sleeveless shirt has leather down the front across the bodice, down the center back and across the shoulders. The remainder is textile fabric. It appears that the leather portion comprises at least 60% of the surface area of the garment. The hooded sleeveless shirt has an attached hood, two zippered pockets and a full front zippered closure. Style S01LW29 is a dress composed of leather down the center front and back, top front and back, leather straps and textile on the sides. The dress has a full back zippered closure and straps at the shoulders. We cannot classify Style S01LW27, zip front bra top without the percentage of leather and percentage of textile surface area. When you have this information please request a binding ruling for this garment.

The applicable subheading for Styles S01LW24, S01LW25, S01LW28, S01LW29 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, 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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