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NY G82156




October 2, 2000

CLA-2-43:RR:NC:3:353 G82156

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060, 4303.90.0000, 6506.92.0000, 6405.90.9000, 6403.99.9090, 4203.29.3010

Mr. Simon Lynn
5174 Bellvale Ave.
San Diego, CA 92117

RE: The tariff classification of a vest, cushion cover, hat, booties and gloves from New Zealand.

Dear Mr. Lynn:

In your letter dated September 5, 2000 you requested a tariff classification ruling.

You have submitted several samples with your request. Sample #1 is a child’s sizes 3-6 years lambskin vest. The vest features furskin on the inside, arm holes, down the front and around the bottom of the vest. The garment has a full front opening with leather string ties. Sample #2 is a square cushion cover measuring 15 ½” on each side, composed of cowhide with furskin. Sample #3 is a child’s lambskin four panel hat with the fur on the inside, outside cuff and pom pom. Sample #4 is small size children’s booties with applied soles, composed of cowhide with fur on the outside and string leather ties. Sample #5 is a pair of medium size children’s lambskin booties with fur on the inside, an applied sole and string leather ties. Sample #6 is a pair of men’s lambskin gloves without a lining.

The applicable subheading for Sample #1, the child’s vest 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% ad valorem.

The applicable subheading for Sample #2, the cushion cover will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel, clothing accessories and other articles of furskin: Other.” The duty rate will be Free.

The applicable subheading for Sample #4, the child’s cowhide booties will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other footwear: Other: Other.” The duty rate will be 12.5% ad valorem.

The applicable subheading for Sample #5, the child’s lambskin booties will be 6403.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other: footwear: Other, Other, Other; For other persons: Valued over $2,50/pair, Other: Other: For infants.” The duty rate will be 10% ad valorem.

The applicable subheading for Sample #6, the gloves will be 4203.29.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Men’s, Not lined.” The duty rate will be 14% ad valorem.

We are returning the balance of the samples. Please limit each ruling request to a maximum of 5 items of the same class or kind.

Please include a statement that there are, to your knowledge, no issues on the commodity pending before the Customs Service or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.

If you decide to resubmit your request, please include all of the material that we have returned to you.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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