The tariff classification of ladies’ fur and textile coat from China
Issued August 13, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4303.10.0060
Headings: 4303
Product description
Your sample will be returned, as requested. Your submitted sample, Style 33134540, is a lined ladies’ coat. The coat is constructed of knit fabric from the shoulders to the waist on the front and back panels. The remainder of the coat is composed of calf hair. It features a full frontal opening with a button 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 33134540 is substantial and more than mere trimming.
CBP rationale
The applicable subheading for Style 33134540 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.
Full text
N244144 August 13, 2013 CLA-2-43:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Harry J. Gonnelly Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of ladies’ fur and textile coat from China Dear Mr. Gonnelly: In your letter dated July 16, 2013, on behalf of your client, Tory Burch LLC, you requested a tariff classification ruling. Your sample will be returned, as requested. Your submitted sample, Style 33134540, is a lined ladies’ coat. The coat is constructed of knit fabric from the shoulders to the waist on the front and back panels. The remainder of the coat is composed of calf hair. It features a full frontal opening with a button 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 33134540 is substantial and more than mere trimming. The applicable subheading for Style 33134540 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. The rate of duty will be 4 percent 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 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, please contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
Modification of CBP Ruling NY N160109; Clerical error
The tariff classification of earmuffs from China.
The tariff classification of a ladies’ coat from China.
The tariff classification of women’s cardigan from China.
The tariff classification of a belt from India.
The tariff classification of calf hair bracelet from China.
The tariff classification of calf hair bracelets from China.
The tariff classification of leather knit cardigan from China
The tariff classification of a fur bolero style garment and a shearling jacket from China
The tariff classification of a women’s fur vest from China.
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 →