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NY 811635

June 30, 1995

CLA-2-43:S:N:N5:353 811635


TARIFF NO.: 4303.10.0060

Ms. Kathy Redey
Eddiie Bauer
15010 N.E. 36th St.
Redmond, Washington 98052

RE: The tariff classification of lamb fur collars from China.

Dear Ms. Redey:

In your letter dated June 9, 1995 you requested a tariff classification ruling.

The submitted sample is a lamb fur ruff with a zipper attached. The lamb fur ruff will be zipped into collars of jackets. The ruffs are of U.S. origin are are cut to shape in the U.S. THe ruffs will be assembled with a zipper in China.

The applicable subheading for the lamb fur ruff will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel and clothing accessories, Other. The rate of duty will be 2.7 percent ad valorem.

Your letter states that the submitted sample is to be assembled from U.S. components in China. If your garment meets the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for partial duty relief under subheading 9802.00.80, HTS. Subheading 9802.00.80, HTS, applies to articles assembled abroad in whole or in part of fabricated components, that are products of the U.S., with no operations performed thereon except the assembly of the components to form the imported merchandise and operations incidental thereto. An article classified under subheading 9802.00.80, HTS, is subject to duty upon the full appraised value of the imported articles, less the cost or value of the U.S. components.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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