N277401 N2 Ruling Active

The tariff classification of calf hair earrings from India

Issued August 17, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4303.90.0000

Headings: 4303

Product description

You have submitted a sample which is being returned to you under separate cover. Style 431-16C3084 is an earring construted of calf hair that is enclosed behind clear resin. The essential character of the earring is imparted by the calf hair as that is the material that creates the most prominent visual impact, General Rule of Interpreation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted.

CBP rationale

The applicable subheading for the earrings will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other.

Full text

N277401 August 17, 2016 CLA-2-43:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Building 6 Fort Myers, FL 33966 RE: The tariff classification of calf hair earrings from India Dear Ms. Garyn: In your letter dated June 23, 2016, you requested a tariff classification ruling. You have submitted a sample which is being returned to you under separate cover. Style 431-16C3084 is an earring construted of calf hair that is enclosed behind clear resin. The essential character of the earring is imparted by the calf hair as that is the material that creates the most prominent visual impact, General Rule of Interpreation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The applicable subheading for the earrings will be 4303.90.0000, 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 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 World Wide Web at https://hts.usitc.gov/current. 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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