CLA-2 CO:R:C:T 952382 CRS
Mr. Jim Heningman
Heningman Ent.
C 51 S.L.W., R.R. #1
Lone Butte, British Columbia
Canada
RE: Sheepskin bicycle seat cover; revocation of HRL 085827; HRL
952213.
Dear Mr. Heningman:
Pursuant to a request from our New York office, we have had
occasion to reconsider Headquarters Ruling Letter (HRL) 085827
dated February 20, 1990, concerning the classification of certain
sheepskin bicycle seat covers, and have determined that it is in
error. A copy of HRL 952213, which explains the rationale for
this decision, is enclosed for your review.
Sheepskin bicycle seat covers are properly classifiable as
articles of furskin of subheading 4303.90.0000, Harmonized Tariff
Schedule of the United States Annotated. Articles in this
subheading are dutiable at the rate of 3.4 percent ad valorem;
however, goods originating in the territory of Canada are
entitled to free entry under the United States - Canada Free
Trade Agreement Implementation Act of 1988, upon compliance with
all applicable regulations.
Accordingly, in order to insure uniformity in Customs
classification of this merchandise and eliminate uncertainty, we
are revoking HRL 085827 to reflect the above classification
effective with the date of this letter.
This notice to you should be considered a revocation of HRL
085827 under 19 CFR 177.9(d)(1). It will not be applied
retroactively to HRL 085827 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 085827 will
not be valid precedent.
We regret the confusion surrounding this series of rulings
and apologize for any inconvenience.
Sincerely,
John Durant, Director
Commercial Rulings Division