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NY L84067

May 3, 2005

CLA-2-43:RR:NC:3:353 L84067


TARIFF NO.: 4303.10.0060

Ms. Paul Racano
Newport News Holdings Corporation
711 Third Avenue
4th Floor
New York, NY 10017

RE: The tariff classification of ladies fur pin from China.

Dear Mr. Racano:

In your letter dated April 15, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style F05-05-087 is a 100% rabbit fur pin that you call a corsage. The rabbit fur is shaped into a rosette and has a round 1 ½ inch in diameter PVC backing with a metal pin. The item measures 3 inches in diameter and can be worn on a blouse or a jacket.

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 F05-05-087 is substantial and more than mere trimming.

The applicable subheading for Style F05-05-087 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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