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NY L88193

November 2, 2005

CLA-2-43:RR:NC:N3:353 L88193


TARIFF NO.: 4303.10.0060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad St.
Philadelphia, PA 19112-1404

RE: The tariff classification of a men’s fur jacket from Uruguay.

Dear Mr. Hoffacker:

In your letter dated October 18, 2005, on behalf of Lambco Int’l., you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, (no style number) is a men’s furskin jacket with the lamb’s leather on the outside and lamb’s fur fleece on the inside. The jacket has a full front zipper closure with a strap and buckle at the neck, two side pockets and a lamb fleece collar.

     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 applicable subheading for the men’s fur jacket (no style number) 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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