The tariff classification of ladies fur capelet from China.

NY K86357 June 15, 2004 CLA-2-43:RR:NC:3:353 K86357 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Mr. Steve Renfroe May Merchandising Company 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of ladies fur capelet from China. Dear Mr. Renfroe: In your letter dated May 21, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 85595 is a capelet style upper body garment with a ground fabric of 55% acrylic and 45% cotton net. Woven through this netting are individual strips of rabbit fur attached to thin strips of rabbit hide. The capelet has a curved bottom and is shorter in the front than in the back and fastens in front with a ribbon tie. 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 85595 is substantial and more than mere trimming. The applicable subheading for style 85595 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