K86852 K8 Ruling Active

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

Issued June 28, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4303.10.0060

Headings: 4303

Product description

The sample will be returned to you as requested. The submitted sample, style 8566J, is a ladies cardigan composed of knit 55% ramie/45% cotton fabric with rows of rabbit fur on the front, back and sleeves. The garment is a bolero design and has a full front opening with hook and eye closures and a ribbon tie at the top. 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.

CBP rationale

The applicable subheading for style 8566J 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.

Full text

NY K86852 June 28, 2004 CLA-2-43:RR:NC:3:353 K86852 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Mr. Roc Chen Amelotte Int’l., Corp. 1359 Broadway, Suite 612A New York, NY 10018 RE: The tariff classification of a fur and textile cardigan from China. Dear Mr. Chen: In your letter dated May 14, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 8566J, is a ladies cardigan composed of knit 55% ramie/45% cotton fabric with rows of rabbit fur on the front, back and sleeves. The garment is a bolero design and has a full front opening with hook and eye closures and a ribbon tie at the top. 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 style 8566J 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 product is not subject to quota or the requirement of visa from China. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →