United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D82465 - NY D82529 > NY D82474

Previous Ruling Next Ruling
NY D82474




September 30, 1998

CLA-2-43:RR:NC:3:353 D82474

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060

Edward Pinchas
83-60 118th Street
Kew Gardens, NY 11415

RE: The tariff classification of a coat with a detachable fur lining from South Korea.

Dear Mr. Pinchas:

In your letter dated September 17, 1998, you requested a tariff classification ruling. A sample of the item was supplied and is being returned per your request.

The item is a coat with an outer shell of woven 100% polyester fabric with a 50% acetate/50% nylon lining. It has two side slash pockets and closes right over left. The coat features a detachable rabbit fur lining that is secured to the inside by buttons. There is a detachable hood with detachable rabbit fur trim.

Chapter 43, Note 4 states that "Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be." As the coat is not excluded by Chapter 43, Note 2, it is properly classified in Chapter 43.

The applicable subheading for the coat with the detachable fur lining 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 4.4% ad valorem.

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 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: