The tariff classification of women’s top from China.

N251160 March 31, 2014 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 14th Floor New York, NY 10003 RE: The tariff classification of women’s top from China. Dear Ms. Lee: In your letter dated March 5, 2014, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style D267410 is a women’s sleeveless top. The front panel is composed of suede. The back panel is composed of 100% cotton knit fabric. The garment features a u-shaped front neckline with cotton trim, a high rear neckline, and a rounded hemmed bottom. The garment extends from the shoulders to below the waist. General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. As noted above the garment is constructed of two different types of fabrics. In accordance with GRI 3, style D267410 the essential character of the garment is imparted by the leather portion of the top. The applicable subheading for Style D267410 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division