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NY J88483

September 30, 2003

CLA-2-43:RR:NC:3:353 J88483


TARIFF NO.: 4303.10.0060

Mr. Carl Hung
Ampac Customs Service Inc.
9111 South La Cienega Boulevard
Suite 201
Inglewood, CA 90301-7430

RE: The tariff classification of ladies fur and textile jacket and fur and textile vest from China.

Dear Mr. Hung:

In your letter dated September 3, 2003, on behalf of In Style Company, you requested a tariff classification ruling. As requested the samples will be returned to you.

You submitted two samples. The first sample is a partially lined ladies rabbit fur and textile jacket. The garment has front rabbit fur panels from the shoulders to the bottom in a modified V shape and a fur collar. The sleeves and back panel is composed of a knit 100% acrylic fabric. The jacket also features a full frontal opening with a zipper closure.

The second sample is a sleeveless vest. The lined garment is made 100% acrylic knit fabric with one inch strips of rabbit fur sewn at intervals from the top to the bottom of the garment back and front. The stand-up collar is rabbit fur. It also features a full frontal opening with a zipper closure.

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 article is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be. The fur on both garments is substantial and more than mere trimming.

The applicable subheading for both items 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. The rate of duty will be 4 percent ad valorem.

Both items are not subject to quota or the requirement of visa.

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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