CLA-2-42-CL:PD:FO:CBII:HO2

Mr. Jim Bernier
Wilsons The Leather Experts
7401 Boone Avenue North
Minneapolis, MN 55428

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

Dear Mr. Bernier:

In your letter dated November 25, 1997 you requested a tariff classification ruling.

You have submitted a sample of a women's leather and textile top, your Style No. 25102-01. The front panels of this top are of cowhide, while the back panel is of spandex. There is a full zippered opening at the left side of the top. The top is approximately waist-length, and is sleeveless.

The applicable subheading for this item 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 is 6%.

Your sample will be returned under separate cover.

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.


Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio