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

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