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March 2, 1999

CLA-2-43:RR:NC:3:353 D87876


TARIFF NO.: 4303.10.0060

Ms. Barbara Fung
Apparel Resources
Citi by Yansi Fugel
530 seventh Ave., 29th Fl.
New York, NY 10018

RE: The tariff classification of a ladies fur top from Korea.

Dear Ms. Fung:

In your letter dated February 12, 1999, on behalf of apparel Resources, you requested a tariff classification ruling.

The submitted sample, style #922310 is a ladies top consisting of a knit 64% cotton, 16% rayon, 11% nylon and 8% angora fabric, with a fur front panel that constitutes the entire front of the garment. The top has short sleeves and a jewel neckline. The sample will be returned to you as requested.

Chapter 43 Note 4 states: Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artifical fur or to Which furskin or artifical fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be.

The applicable subheading for style #922310 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 4% 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.


Robert B. Swierupski

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