The tariff classification of a lady’s leather and knit top from Taiwan.

NY G87149 March 7, 2001 CLA-2-42:RR:NC:3:353 G87149 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a lady’s leather and knit top from Taiwan. Dear Mr. Sullivan: In your letter dated February 15, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style F01-25-018B is a lady’s top composed of a leather front and a knit 100% acrylic back and sleeves. The garment features a jewel neckline and an invisible back zipper closure that extends ¾ down the back of the garment. The leather portion imparts the essential character of the garment. The applicable subheading for the ladies top, style F01-25-018B 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division