CLA-2-42:RR:NC:3:353 G80628
Mr. W. J. Gonzalez
Trans-Union Customs Service
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of a garment from Indonesia.
Dear Mr. Gonzalez:
In your letter dated August 10, 2000, on behalf of Intersport Fashions West, Inc., you requested a tariff classification ruling. Our response was delayed, pending a Customs laboratory report on this item, which we recently received. The sample was consumed in testing.
The submitted sample is a Style S01LW27 Women’s Mixed Media Zip Front Tank Bra Top, is a garment that reaches the mid-abdomen, has no sleeves, a scoop neck in the back, and a full front zipper closure. The front of the garment has two front panels, which are composed of spandex fabric for ¾ of their length and leather for ¼ of their length. The back is constructed entirely of leather. The neck, armholes and zipper feature leather trim.
Customs laboratory analysis reveals that the outer surface area is 68% leather and 32% spandex fabric.
The applicable subheading for the Style S01LW27 Women’s Mixed Media Zip Front Tank Bra Top 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