The tariff classification of a leather and textile vest from Hong Kong.

NY G89747 April 26, 2001 CLA-2-42:RR:NC:3:353 G89747 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Mr. Edward C. Han Kintetsu World Express (U.S.A.), Inc. 45 Rason Road Inwood, NY 11696 RE: The tariff classification of a leather and textile vest from Hong Kong. Dear Mr. Han: In your letter dated April 1, 2001, on behalf of Tomen America, you requested a tariff classification ruling. The sample will be returned per your request. The submitted sample, called a Style No. 21675 Ladies Vest, is constructed of two leather front panels and a knit 55% wool, 30% cashmere, 15% silk fabric back panel. The garment is sleeveless and features a knit fabric stand-up collar and full front zipper closure. The leather front imparts the essential character to the garment The applicable subheading for the Style No. 21675 Vest 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division