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NY L88356

November 3, 2005

CLA-2-43:RR:NC:3:353 L88356


TARIFF NO.: 4303.10.0060

Ms. Kathy Harrison
Speed Sourcing, Inc.
1105 Schrock Road
Suite 502
Columbus, Ohio 43229

RE: The tariff classification of a ladies fur shrug from China.

Dear Ms. Harrison:

In your letter dated October 18, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style #242 is a ladies shrug. The inner shell of the shrug is constructed of 100% acrylic knit fiber with strips of rabbit fur sewn on the shell covering it. The garment has short sleeves and does not reach the waist.

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 #242 is substantial and more than mere trimming.

The applicable subheading for style #242 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, other. 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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