The tariff classification of a ladies leather top from China.

NY D84855 November 23, 1998 CLA-2-42:RR:NC:3:353 D84855 CATEGORY: Classification TARIFF NO.: 4205.10.4095 Mr. Jim Bernier Wilsons The Leather Experts 7401 Boone Avenue North Minneapolis, MN 55428 RE: The tariff classification of a ladies leather top from China. Dear Bernier: In your letter dated October 16, 1998 you requested a tariff classification ruling. The submitted sample, Style 21861-01, is a black cow KGB leather ladies top with a zippered lycra back. The garment extends to just below the bustline and has two narrow elastic adjustable shoulder straps. The top is lined in the front with woven nylon taffeta fabric. The applicable subheading for Style 21861-01 will be 4205.10.4095, 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 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division