NY 817977: The tariff classification of a sheepskin rug, cushion and wheelchair cover from New Zealand.

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.

NY 817977

January 18, 1996



CLA-2-43:RR:NC:5:353 817977  

CATEGORY:  Classification

TARIFF NO.: 4303.90.0000  

Mr. Stephen S. Spreitzar
George R. Tuttle
Three Embarcadero Center
Suite 1160
San Francisco, CA 94111

RE:	The tariff classification of a sheepskin rug, cushion and wheelchair cover from New Zealand.

Dear Mr. Spreitzar:

	In your letter dated December 21, 1995, on behalf of G.L. Bowron & Co., Ltd., you requested a tariff classification ruling.

	You have requested classification of three sheepskin items, Item #LWS65QRT is described as a Longwool 4 piece rug.  Item #MCLWS35 is a Longwool Cushion and Item# SWEDEV is a Wheelchair Cover. 

	The applicable subheading for the sheepskin rug, cushion, and wheelchair cover will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel, clothing accessories and othe articles of furskin: Other.  The rate of duty will be 2 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 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 Martin Weiss at 212-466-5881.



								Sincerely,



								Roger J. Silvestri
								Director
								National Commodity
								Specialist Division