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NY G89480

April 30, 2001

CLA-2-43:RR:NC:3:353 G89480


TARIFF NO.: 4303.10.0060

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a fur muffler and collar from China.

Dear Ms. Pitts:

In your letter dated April 2, 2001 you requested a classification ruling. The samples are being returned per your request.

The submitted samples are Styles FR2087F5 muffler and FR208765 collar. Examination of the Style FR2087F5 muffler reveals that it is constructed of narrow strips of rabbit fur intertwined with a textile mesh. It measures approximately 48 x 4½ inches. Examination of the Style FR208765 collar reveals that it is constructed of strips of rabbit fur surrounding a central core of textile. It measures approximately 24 x 2½ inches.

Chapter 43 Note 3 states that “Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.”

The applicable subheading for the Styles FR2087F5 muffler and FR208765 collar 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 duty rate 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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