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NY H88021

February 19, 2002

CLA-2-43:RR:NC:3:353 H88021


TARIFF NO.: 4303.90.0000

Ms. Janet L. Telles
Smith International Enterprises, Ltd.
20600 Chagrin Blvd., Suite 200
Shaker Heights, OH 44122-5334

RE: The tariff classification of beaver skin fur yarn from China.

Dear Ms. Telles:

In your letter dated January 23, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample is called Beaver Skin Fur Yarn. The article is constructed by dressing and dying a fur pelt, which is then wet and blocked. It is then cut into 1/8-inch strips, and the strips are reinforced with mercerized cotton yarn by twisting the pelt around the cotton core with the fur facing outward.

The Explanatory Note (EN) to 43.03 states “This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin.” The furskin imparts the essential character of the Beaver Skin Fur Yarn.

The applicable subheading for the Beaver Skin Fur Yarn will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel, clothing accessories and other articles of furskin: Other.” The rate of duty will be Free.

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.


Robert B. Swierupski

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