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NY K86919

July 7, 2004
CLA-2-43:RR:NC:3:353 K86919


TARIFF NO.: 4303.10.0060

Mr. Arthur W. Bodeck
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4000

RE: The tariff classification of a belt from China

Dear Mr. Bodeck:

In your letter dated June 4, 2004, on behalf of Liz Clairborne, Inc.(LCI), you requested a tariff classification ruling.

The Submitted sample is a Style BLT1408 Belt composed of metal links, rabbit fur and polyester velvet fabric. It measures approximately 36 inches long and features a metal clasp. The polyester velvet material, which simulates rabbit fur, is intertwined with the metal links; the rabbit fur, which simulates a flower, is firmly affixed to the front of the belt.

Information supplied to this office indicates that the textile represents approximately 13%, the metal approximately 47% and the fur approximately 40% of the value of the belt. Chapter 71 Note 3 states that “This chapter does not cover: (f) Articles of heading 4303 or 4304.” Chapter 43 Note 4 states that “Articles of apparel and clothing accessoriesto which furskinis attached on the outside except as mere trimming are to be classified in heading 4303” The rabbit fur is more than mere trimming.

The applicable subheading for the Style BLT1408 Belt will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of apparel and clothing accessories of furskin.” The rate of duty will be 4% 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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