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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Confirm no hand-enclosure like mittens; true muffs stay 4304
• Lining material secondary; outer fur determines chapter