The tariff classification of beaver yarn from Canada
Issued February 26, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4303.90.0000
Headings: 4303
Product description
S. Customs and Border Protection. The beaver yarn is manufactured by hand cutting a thin strip of dressed dyed sheared beaver and mechanically twisting this strip around a thin cotton yarn. The resulting yarn has the beaver hair radiating outwards from the core similar to a pipe cleaner. The Explanatory Note to 43.03 states “This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin.” The furskin imparts the essential character of the beaver yarn.
CBP rationale
The applicable subheading for the beaver yarn will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, other.
Full text
N007115 February 26, 2007 CLA-2-43:RR:E:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Mr. Aaron Lishman Puala Lishman Ltd. 14341 Old Scugog Road Blackstock, ON L0B 1B0 RE: The tariff classification of beaver yarn from Canada Dear Mr. Lishman: In your letter dated February 19, 2007, you requested a tariff classification ruling. You provided illustrative material of beaver yarn manufactured in Canada. No sample was provided to U. S. Customs and Border Protection. The beaver yarn is manufactured by hand cutting a thin strip of dressed dyed sheared beaver and mechanically twisting this strip around a thin cotton yarn. The resulting yarn has the beaver hair radiating outwards from the core similar to a pipe cleaner. The Explanatory Note to 43.03 states “This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin.” The furskin imparts the essential character of the beaver yarn. The applicable subheading for the beaver yarn will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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