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NY K87634




July 23, 2004
CLA-2-43:RR:NC:3:353 K87634

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of poncho from Hong Kong.

Dear Mr. Hoffacker:

In your letter dated July 6, 2004, on behalf of Revue LLC, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 476093 is a poncho made of rabbit fur and knit 80% acrylic/20% wool fabric. The garment has no opening with the exception of a hole for the head. The poncho has a knit fabric base and there are strips of fur, spaced approximately 1/2"inch apart, attached to the outside of the entire garment.

Note 4 of Chapter 43 states Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskinor to which furskinis attached on the outside except as mere trimming are to be classified in heading 4303as the case may be.

The applicable subheading for the fur poncho style 476093 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 percent 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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