The tariff classification of a fur bolero style garment and a shearling jacket from China
Issued September 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4303.10.0060
Headings: 4303
Product description
The samples are being returned as requested. Style number YU000216 is a women’s short sleeved bolero style garment. It is composed of a 100% lamb fur outer shell, a 100% viscose rayon woven body lining and a 100% acetate woven sleeve lining. The garment features a front opening with no closure and does not reach the waist. Style number YU000275 is a women’s leather (shearling) jacket. It is composed of a 100% leather outer shell and a 100% lamb fur (shearling) lining. It features a collar which can be fastened with two leather buckles, shearling trimmed cuffs on the sleeves, waistband and seams, a full front zipper closure and adjustable belt buckles at the waist (for fit).
CBP rationale
The applicable subheading for style numbers YU000216 and YU000275 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories, other.
Full text
N123500 September 29, 2010 CLA-2-43:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Ms. Maria Padron Liz Claiborne Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a fur bolero style garment and a shearling jacket from China Dear Ms. Padron: In your letter dated September 14, 2010, you requested a tariff classification ruling. The samples are being returned as requested. Style number YU000216 is a women’s short sleeved bolero style garment. It is composed of a 100% lamb fur outer shell, a 100% viscose rayon woven body lining and a 100% acetate woven sleeve lining. The garment features a front opening with no closure and does not reach the waist. Style number YU000275 is a women’s leather (shearling) jacket. It is composed of a 100% leather outer shell and a 100% lamb fur (shearling) lining. It features a collar which can be fastened with two leather buckles, shearling trimmed cuffs on the sleeves, waistband and seams, a full front zipper closure and adjustable belt buckles at the waist (for fit). The applicable subheading for style numbers YU000216 and YU000275 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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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