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NY J82553




April 17, 2003

CLA-2-43:RR:NC:3:353 J82553

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.90.0000

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of fur handbags from Korea.

Dear Ms. Wilson:

In your letter dated March 31, 2003 you requested a tariff classification ruling. The samples will be returned to you as requested.

Style F33L110P is a handbag made of approximately 40% leather and approximately 60% cow hair. The handbag measures approximately 9” x 5” x 1.5”. You state that the handbag features a top zipper closure, inside back wall zipper pocket, credit card slots, pen holders, cell phone slot, textile lining, and single shoulder strap. Examination revealed that the handbag features a top snap closure, inside back wall zipper pocket and single strap only.

Style F332111P is a handbag made of approximately 40% leather and approximately 60% cow hair. The handbag measures approximately 12” x 3” x 3”. The style features a top zipper closure, inside back wall zipper pocket, credit card slots, pen holders, cell phone slot, textile lining, and single strap.

EN General Notes exclude tanned hides with hair on. The items in question retain a substantial amount of fur and are considered furskin.

The applicable subheading for 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.

Sincerely,

Robert B. Swierupski
Director,

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