HQ 085036: Modification of New York Ruling Letter (NYRL) 840967, dated May 22, 1989; Sheepskin Bicycle Seat Covers and Golf Head Covers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 085036

                       July 24, 1989

CLA-2 CO:R:C:G  085036 SLR

CATEGORY:  Classification

TARIFF NO.:  4303.90.0000

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

RE:  Modification of New York Ruling Letter (NYRL) 840967, dated 
     May 22, 1989; Sheepskin Bicycle Seat Covers and Golf Head
     Covers

Dear Mr. Heningman:

     In NYRL 840967, dated May 22, 1989, our New York office
advised you of the tariff classification and rate of duty
applicable to 100% sheepskin bicycle seat covers and golf club
covers imported from Canada.  We have determined that ruling to
be in error.

     The articles described in NYRL 840967 are properly
classified under subheading 4303.90.0000, Harmonized Tariff
Schedule of the United States (HTSUSA), which provides for
articles of apparel, clothing accessories and other articles of
furskin, other.  Articles classified under subheading
4303.90.0000 are dutiable at 3.4% ad valorem.

     Goods classified under 4303.90.0000, HTSUSA, which have
originated in the territory of Canada, will be entitled to duty
free entry under the United States-Canada Free Trade Agreement
upon compliance with all applicable regulations. 

     In accordance with the above determination, NYRL 840967 is
hereby modified pursuant to 19 CFR 177.9(d).


                                   Sincerely,


                                   John Durant, Director