CLA-2-42:RR:NC:3:353
Mr. John D Russo
MB Sport, LLC
31 Grove St.
New Canaan, CT 06840
RE: The tariff classification of a cotton fabric and leather pant from Hong Kong.
Dear Mr. Russo:
In your letter dated April 4, 2007 you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample is an Orvis pant, Style Number OR39Y9, constructed of woven cotton canvas fabric on which is sewn a natural pigskin leather chap. The pant features a flat waistband with seven buttons, seven belt loops and a button closure; a fly front opening with a zipper closure; two front slash pockets with a small pocket inside the right front slash pocket; two rear flap pockets with button closures; and hemmed legs. The pigskin leather chap covers the entire front of the leg to the upper thigh and the back of the leg to the knee, which is approximately 60.7% of the outer surface area of the pant. The leather imparts the essential character of the garment.
The applicable subheading for the Orvis pant, Style Number OR39Y9, will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather or composition leather: Articles of apparel: Other, Other: Men’s and boys’.” The rate of duty will be 6 percent 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division