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NY 855015

CLA-2-42:S:N:N3H:353 855015


TARIFF NOS.: 4205.00.8000; 4108.00.0000

Ms. Wendy Liebmann
WSL Marketing
529 West 42nd Street, #2A
New York, NY 10036

RE: The tariff classification of a sheepskin car seat cover, a sheepskin steering wheel cover, a sheepskin rug, and a chamois from Australia, Yugoslavia and France.

Dear Ms. Liebmann:

In your letter dated July 31, 1990, you requested a tariff classification ruling.

You have submitted three samples or a photograph of sheepskin products and a chamois, as follows: first, a sheepskin car seat cover available in assorted sizes and colors, item nos. 12345 through 12352; second, a sheepskin steering wheel cover available in assorted colors, item nos. 12353 through 12356; third, a sheepskin luxury floor rug, item no. 12569; and fourth, a chamois measuring approximately 1 x 2 feet available in two sizes, item nos. 12571 and 12572. The first item is manufactured in Yugoslavia, the second item is manufactured in Australia or Yugoslavia, the third item is manufactured in Australia, and the fourth item is manufactured in France, respectively. The first item, the sheepskin car seat cover, has attachment straps and knitted pile fake fur borders that fit around the sides of the car seat. We assume that the second item (the steering wheel cover), for which you only submitted a photograph without a sample, will be made of sheepskin with no knitted fake fur portions. As requested in your letter, the samples will be returned to you.

The applicable subheading for the sheepskin car seat cover, steering wheel cover and rug will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather, other, other. The merchandise will be free of duty.

The chamois will be classifiable under the provision for chamois (including combination chamois) leather in subheading 4108.00.0000, HTS. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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