CLA-2 CO:R:C:T 952213 CRS
Area Director
U.S. Customs Service
New York Seaport
6 World Trade Center
New York, NY 10048
RE: Furskin bicycle seat covers; reconsideration of HRL 085827;
EN 87.14; EN 43.03.
Dear Madam:
This is in reply to a memorandum dated June 30, 1992, from
the Chief, National Import Specialist Branch 1, concerning the
classification of a bicycle seat cover under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise in question is a bicycle seat cover made
from 100 percent sheepskin. In New York Ruling Letter (NYRL)
840967 of May 22, 1989, the instant sheepskin bicycle seat cover
was incorrectly classified in subheading 4304.00.0000, HTSUSA, as
an article of artificial fur. This ruling was revoked by
Headquarters Ruling Letter (HRL) 085036 of July 24, 1989, which
reclassified the bicycle seat cover as an article of furskin of
subheading 4303.90.0000, HTSUSA. HRL 085036 was subsequently
revoked by HRL 085827 of February 20, 1990, which reclassified
the bicycle seat cover yet again as a bicycle accessory of
subheading 8714.99.9000, HTSUSA.
However, in your memorandum of June 30th, you advise that
you consider HRL 085827 to be in error and request that it be
revoked.
ISSUE:
The issue presented is whether a bicycle seat cover made
from 100 percent sheepskin is properly classifiable as a bicycle
accessory or as an article of furskin.
LAW AND ANALYSIS:
Two headings are relevant for the purposes of this analysis:
heading 8714, HTSUSA, which provides, inter alia, for accessories
of vehicles of heading 8712, HTSUSA (bicycles); and heading 4303,
HTSUSA, which provides, inter alia, for articles of furskin.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN), while not legally binding, constitute the
official interpretation of the Harmonized System at the
international level (four and six digits). They provide in
pertinent part at EN 87.14(11), 138, that heading 8714 includes
saddle covers. The article in question is a cover for a bicycle
seat, or saddle. On this basis, HRL 085827 held that the
sheepskin bicycle seat cover at issue was classifiable as an
accessory of heading 8714.
However, the instant furskin bicycle seat cover is also
covered by the terms of heading 4303. EN 43.03 states that with
the exception of certain specifically enumerated articles,
heading 4303 covers all articles, including parts, made of
furskin, or in which furskin imparts the essential character.
The bicycle seat cover at issue is made of 100 percent sheepskin.
Since it is not specifically excluded, and as the intent of the
drafters of the Harmonized System was otherwise to include all
furskin articles in heading 4303, it is Customs' view that the
instant furskin bicycle seat cover is properly classifiable in
heading 4303.
HOLDING:
The sheepskin bicycle seat cover in question is classifiable
in subheading 4303.90.0000, HTSUSA, under the provision for other
articles of furskin. It is dutiable at the rate of 3.4 percent
ad valorem. Goods originating in the territory of Canada are
entitled to free entry in accordance with the United States -
Canada Free Trade Agreement Implementation Act of 1988, upon
compliance with all applicable regulations.
HRL 085827 dated February 20, 1990, will be revoked under
separate cover.
Sincerely,
John Durant, Director