Synthetic Otter Muff Accessories from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Confirm no hand-enclosure like mittens; true muffs stay 4304
• Lining material secondary; outer fur determines chapter