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NY L86696

September 6, 2005

CLA-2-43:RR:NC:3:353 L86696


TARIFF NO.: 4303.10.0060

Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4877

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

Dear Ms. Schaeffer:

In your letter dated August 10, 2005, on behalf of By Design, LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style UZ41261A is a partially lined ladies rabbit fur and textile jacket. The stand-up collar, back of the garment, long sleeves and banded front bottom is made of 100% acrylic rib-knit fabric. The top of the shoulders to the banded bottom is covered with rabbit fur. 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 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 UZ41261A is substantial and more than mere trimming.

The applicable subheading for Style UZ41261A 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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