CLA-2-43:RR:NC:3:353 R00324
Mr. John Ritter
Robert D. Gordon, LCB
dba Cali-America Customs Brokers
161 W Victoria Street, STE 220
Long Beach, CA 90805-2169
RE: The tariff classification of rabbit brooch from China.
Dear Mr. Ritter:
In your letter dated April 28, 2004, on behalf of Heaslip Canada, you requested a tariff classification ruling. An electronic image of the merchandise was furnished.
The merchandise is a brooch that is constructed of rabbit fur (scientific name oryctolagus cuniculus) in the shape of a flower. The fur is glued to a 1-inch square piece of polyester ribbon that has a metal pin affixed to the back. The brooch features a polyester velvet fabric leaf.
The Explanatory Note (EN) to 43.03 states “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” The furskin imparts the essential character to the brooch.
The applicable subheading for the rabbit fur brooch 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.
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,
National Commodity
Specialist Division