The tariff classification of ladies fur and textile jacket from China.
Issued May 12, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4303.10.0060
Headings: 4303
Product description
As requested, the sample will be returned to you. Your submitted sample, style M5W433lg is a partially lined ladies rabbit fur and textile vest. The hood, back, banding around the armholes, 1” strip on each side of the zipper and 6” wide front banded bottom are made of 50% wool and 50% acrylic knit fabric. The top of the shoulders to the banded bottom is covered with rabbit fur. It 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 M5W433lg is substantial and more than mere trimming.
CBP rationale
The applicable subheading for style M5W433lg 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.
Full text
NY K85435 May 12, 2004 CLA-2-43:RR:NC:3:353 K85435 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Mr. Patrick Pascarella Viking Sea Air Freight Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of ladies fur and textile jacket from China. Dear Mr. Pascarella: In your letter dated April 21, 2004, on behalf of Presidio International, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style M5W433lg is a partially lined ladies rabbit fur and textile vest. The hood, back, banding around the armholes, 1” strip on each side of the zipper and 6” wide front banded bottom are made of 50% wool and 50% acrylic knit fabric. The top of the shoulders to the banded bottom is covered with rabbit fur. It 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 M5W433lg is substantial and more than mere trimming. The applicable subheading for style M5W433lg 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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