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HQ 952382

November 30, 1992

CLA-2 CO:R:C:T 952382 CRS


TARIFF NO.: 4303.90.0000

Mr. Jim Heningman
Heningman Ent.
C 51 S.L.W., R.R. #1
Lone Butte, British Columbia

RE: Sheepskin bicycle seat cover; revocation of HRL 085827; HRL 952213.

Dear Mr. Heningman:

Pursuant to a request from our New York office, we have had occasion to reconsider Headquarters Ruling Letter (HRL) 085827 dated February 20, 1990, concerning the classification of certain sheepskin bicycle seat covers, and have determined that it is in error. A copy of HRL 952213, which explains the rationale for this decision, is enclosed for your review.

Sheepskin bicycle seat covers are properly classifiable as articles of furskin of subheading 4303.90.0000, Harmonized Tariff Schedule of the United States Annotated. Articles in this subheading are dutiable at the rate of 3.4 percent ad valorem; however, goods originating in the territory of Canada are entitled to free entry under the United States - Canada Free Trade Agreement Implementation Act of 1988, upon compliance with all applicable regulations.

Accordingly, in order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking HRL 085827 to reflect the above classification effective with the date of this letter.

This notice to you should be considered a revocation of HRL 085827 under 19 CFR 177.9(d)(1). It will not be applied retroactively to HRL 085827 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 085827 will not be valid precedent.

We regret the confusion surrounding this series of rulings and apologize for any inconvenience.


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