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NY K83925

March 19, 2004
CLA-2-43:RR:NC:3:353 K83925


TARIFF NO.: 4303.10.0060

Ms. Stella Leung
Eminent Sportswear Inc.
1407 Broadway
Suite 2109
New York, NY 10018

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

Dear Ms. Leung:

In your letter dated March 4, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style H9533, is a woman’s jacket with a textile lined goat fur front. The stand up collar, long sleeves and back panel are made of 65% rayon and 35% acrylic knit fabric. The garment 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 artificial fur 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 front of the jacket is substantial and more than mere trimming and imparts the essential character of the garment.

The applicable subheading for style H9533 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 percent 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 646-733-3053.


Robert B. Swierupski

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