The tariff classification of a fur and textile cardigan and vest from China.

NY H83221 July 19, 2001 CLA-2-43:RR:NC:3:353 H83221 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Mr. Alvin Lin ATE Group 755 N. Nash St. El Segundo, CA 90245 RE: The tariff classification of a fur and textile cardigan and vest from China. Dear Mr. Lin: In your letter dated June 29, 2001 you requested a tariff classification ruling. The submitted samples, no style numbers provided, are a lady’s cardigan and vest-like item composed of 100% lamb’s fur front and a knit acrylic back. The cardigan has a full front zippered closure with a ribbed knit bottom, stand-up collar and sleeves. The sleeveless vest-like item with no opening at the front or back, has a ribbed knit bottom, armholes and turtleneck. The fur portion imparts the essential character to the garments. The applicable subheading for the cardigan and vest-like 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% 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division