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NY K89722

September 30, 2004

CLA-2-43:RR:NC:3:353 K89722


TARIFF NO.: 4303.10.0060

Ms. Marnita Harrison
C.F.L. Enterprise Ltd.
149 Fifth Ave., 5th Floor
New York, N.Y. 10010

RE: The tariff classification of a bolero style garment with a detachable fur collar from Hong Kong and/or China.

Dear Ms. Harrison:

In your letter dated September 21, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style ABS-2971 is a bolero style garment made of knit 70% angora/30% nylon fabric with a detachable rabbit fur collar that covers the entire front of the garment. The garment has long sleeves and a full front opening with a button closure.

 Chapter 43, Note 4 states: Articles of apparel and clothing accessories (except those excluded by note 2) lined with fur skin or artificial fur or to which fur skin 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.

In this case the fur covers the entire front and is more than mere trimming. Therefore the garment will be classified in 4303.

The applicable subheading for the bolero style garment, style ABS-2971 will be 4303.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel, clothing accessories and other articles of fur skin: “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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