The tariff classification of a fur and textile jacket from Hong Kong.

NY G89134 April 30, 2001 CLA-2-43:RR:NC:3:353 G89134 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Ms. Susan White White+Warren 80 West 40th St., 3rd Fl. New York, NY 10018 RE: The tariff classification of a fur and textile jacket from Hong Kong. Dear Ms. White: In your letter dated April 5, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a lady’s jacket composed of a rabbit fur front and collar and a 100% cashmere back and sleeves. The jacket has a full front zipper closure and a stand up collar. Chapter 43 Note 4 states “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.” The applicable subheading for the lady’s fur an textile jacket 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 off apparel and clothing accessories, Other.” The rate of duty will be 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division