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NY K86689

July 7, 2004
CLA-2-43:RR:NC:3:353 K86689


TARIFF NO.: 4303.10.0060

Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009

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

Dear Ms. Marlowe:

In your letter dated June 4, 2004, on behalf of Sweater.Com, Inc., you requested a tariff classification ruling.

Your submitted sample, style 15372 is a partially lined ladies rabbit fur and textile jacket. The hood, back of the garment, long sleeves and ½” strip on each side of the zipper are made of 70% acrylic and 30% wool knit fabric. The top of the shoulders to the bottom front is covered with 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 style 15372 is substantial and more than mere trimming.

The applicable subheading for Style 15372 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.

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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