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NY J85737

July 9, 2003

CLA-2-43:RR:NC:3:353 J85737


TARIFF NO.: 4303.10.0060

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Fl.
New York, NY 10018

RE: The tariff classification of a reversible jacket from China.

Dear Ms. Richardson:

In your letter dated June 6, 2003, on behalf of Liz Claireborne, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample is a ladies reversible jacket made of 100% Rabbit Fur on the front, back panels and the hood on one side and 80% cotton/20% polyester knit fabric on the other side. The sleeves on both sides are made of textile fabric. The jacket has a full front zipper closure and a rib knit bottom.

Chapter 43, Note 4 states: Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4394 as the case may be.

The applicable subheading for the ladies reversible jacket 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% a 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 646-733-3053.


Robert B. Swierupski

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