CLA-2-43:OT:RR:NC:N3:348
Mr. Harry Gonnelly
Import commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a ladies’ coat from China.
Dear Mr. Gonnelly:
In your letter dated March 21, 2014, on behalf of your client Tory Burch LLC, you requested a tariff classification ruling. The sample will be returned, as requested.
Your submitted sample, Style 33141575, is a woman’s thigh-length coat. The coat is constructed of 100% cotton woven fabric. The coat has a removable rabbit furskin liner that attaches to the coat by button and loop closures. The garment features: a full front zipper closure that extends to the top of the collar with an overlapping flap that extends from the hip area to the top of the collar with five button and loop closures, a fold down pointed collar, a rabbit furskin lined zip-off hood, long hemmed sleeves with non-functioning buttons, two vertical chest pockets secured by zipper closures, two pockets with flaps secured by button closure below the waist, and an adjustable drawstring with cord locks at the waist and through the hemmed bottom.
Although the liner is removable, it is not suitable to be worn separately; such garments are considered a composite good with the classification determined by the good that provides the essential character.
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 article is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be. The essential character, for this garment, is imparted by the furskin liner.
The applicable subheading for Style 33141575 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division