United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86370 - NY I86466 > NY I86426

Previous Ruling Next Ruling
NY I86426

October 11, 2002

CLA-2-42:RR:NC:3:353 I86426


TARIFF NO.: 4203.10.40

Ms. Marcia L. Ancker
ME Lou Designs
183 North Willard Street
Burlington, VT 05401

RE: The tariff classification of women’s suede apparel from Mexico, Chile, Argentina, India and Lesotho.

Dear Ms. Ancker:

In your letter dated September 10, 2002 you requested a tariff classification ruling. No samples were provided with your request.

You will be importing hand-painted women’s suede wearing apparel. The garments will have an outer shell of suede, be lined with polyester satin fabric, and hand-painted by members of an artists’ cooperative. For purposes of this ruling, this office will assume that the suede is bovine leather.

The applicable subheading for the women’s suede wearing apparel will be 4203.10.40, 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.” The general rate of duty will be 6% ad valorem.

You have not provided sufficient information to classify the merchandise at the 10-digit level. Please note that women’s anoraks are classified under subheading 4203.10.4010; women’s coats and jackets (outerwear) under subheading 4203.10.4060; and other women’s wearing apparel under 4203.10.4095.

Your inquiry does not provide enough information for us to give a ruling regarding reduced duty rates for Mexico (NAFTA) or Lesotho (AGOA). Your request for a ruling should include detailed information on the country of origin of the skins (hides), information on where and how the hide was tanned into leather, where the leather was split, where the items were cut to shape, and where it was assembled. The same type of detail should be given to the satin lining and any other materials, zippers, buttons, thread, etc. When this information is available, you may wish to consider resubmission of your request.

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 646-733-3053.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: