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

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