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NY K86295




June 15, 2004
CLA-2-:RR:NC:3:353 K86295

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060, 6110.30.3055

Ms. Stella Alexandrou
The Marmaxx Group
770 Cochituate Rd.
Framingham, MA 01701

RE: The tariff classification of a fur jacket and knit cardigan from Taiwan.

Dear Ms. Alexandrou:

In your letter dated May 24, 2004, on behalf of Newton Buying Corp. and Marshalls of MA, you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Style 4091JRF4 is a jacket composed of 50% acrylic/50% wool fabric at the back panel, sleeves, collar and front hem. The two front panels are made of rabbit fur with a polyester lining. The essential character of the garment is imparted by the front portion. The garment has a full front zipper closure with a turtle neck collar.

Chapter 43 Note 4, Articles of apparel and clothing accessorieswith fur skinattached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be.

Style 4116JRF4 is a cardigan composed of knit 70% acrylic and other man-made fiber fabric at the back panel. The front panels are four sewn together square and rectangular shaped panels that are made of knit 100% polyester fabric bonded to knit pile. The essential character of the garment is imparted by the front portion. The garment has a full front closure with three toggle fasteners.

The applicable subheading for style 4091JRF4 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. The rate of duty will be 4 percent ad valorem.

The applicable subheading for style 4116JRF4, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweatersand similar articles, knittedOf man made fibers: OtherOther: Other, Other: Other: Women’s or girls’.” The rate of duty will be 32.2% ad valorem.

Style 4116JRF4 falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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