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NY L88332

November 17, 2005

CLA-2-43:RR:NC:TA:350 L88332


TARIFF NO.: 4303.90.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a Lamb’s Fleece Paint Roller, a Lambs’s Fleece Buffing Mitt, a Lamb’s Fleece Hand Buffing Wheel and a Lamb’s Fleece Automotive Steering Wheel Cover, from Uruguay.

Dear Mr. Hoffaacker:

In your letter dated October 18, 2005, you requested a tariff classification ruling.

The first item, a Lamb’s Fleece Paint Roller, consists of a paint roller measuring about 9-inches long and 3-inches in diameter. It does not contain a handle. It is made from a tanned lamb’s fleece, which is wrapped around a cardboard core.

The second item, a Lambs’s Fleece Buffing Mitt, consists of a buffing mitt, which is composed of a tanned lamb’s fleece. It contains a knit cuff, which helps secure the mitt to the users wrist when used to polish automobiles.

The third item, a Lambs’s Fleece Hand Buffing Wheel, measures about 8-inches in diameter, and is made from a tanned lamb’s fleece which contains a small loop which is designed to hang the product when not in use. You state that this “wheel” is for hand use and is not designed to be used with any king of tool.

The fourth and final item, a Lamb’s Fleece Steering Wheel Cover, consists of a steering wheel cover, which is composed of a tanned lamb’s fleece. It is secured around an automobiles steering wheel by means of an elasticized hem.

The applicable subheading for all four items will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of fur skin. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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