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NY C85073




March 18, 1998

CLA-2-43:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.90.0000

Trans-Border Customs Services, Inc.
Building #80, Room 228
JFK International Airport
South Service Center
Jamaica, NY 11430

Attention: Terence Riley

RE: The tariff classification of sheepskin seat covers from China.

Dear Mr. Riley:

In your letter dated March 3, 1998, you requested a tariff classification ruling on behalf of the Allison Corporation.

A "Genuine Sheepskin Seat Cover," identified as item #87-2759, was submitted for our examination. It is designed to fit over an automobile bucket seat and is made from sheepskin fur which covers the exposed "face" area and acrylic synthetic fur material completing the body portion. The sheepskin is lined with man-made woven fabric and there is elastic capping around the edge forming the back opening. A combination of elastic straps, metal hooks and a fabric extension attached to the inside of the sheepskin at the bend in the seat are used to keep the cover in place. The essential character of the seat cover is imparted by the sheepskin fur component.

The applicable subheading for the item # 87-2759, seat cover, is 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, clothing accessories and other articles of furskin: Other... The rate of duty will be 0.7 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.

Sincerely,

Timothy G Moran
Service Port Director
St. Albans, VT.

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