Synthetic Otter Muff Accessories from Germany
Hand muffs made entirely of artificial otter fur, gummed pile on backing formed into cylinder. Under 4304.00.00.00 as clothing accessories of artificial fur, excluded from gloves (note 2(c)). Winter fashion item.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm no hand-enclosure like mittens; true muffs stay 4304
• Lining material secondary; outer fur determines chapter