CLA-2-42-CL:PD:CP:CB:HO2

Ms. Ginny Yanakopulos
Manufacturing Production Coordinator
Wilsons The Leather Experts
7401 Boone Avenue North
Brooklyn Park, MN 55428

RE: The tariff classification of a women's leather halter top from China

Dear Ms. Yanakopulos:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 31, 1996 DESCRIPTION OF MERCHAN DISE : You have submitted a women's leathe r halter top, your Sty le No. L/1493, for a binding ruling. The front and sides of the top are of cow leather, as are the side sections of the back. The middle section of the back is of spandex. The top has a collar, and a full-frontal, zippered opening.

H TS PROVISION : Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other... Other: Women's, girls' an d infants'. HTS SUBHEADING : 4203.10.4095.

RATE OF DUTY : 6%

OTHER : Your sample will be returned under separate cover.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio