U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4303.90.0000
$2.4M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of a sheepskin rug, pillow, cushion and bed cover from China.
NY D82500 October 14, 1998 CLA-2-43:RR:NC:3:353 D82500 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Mr. Chuang Wang 2412 Mc Donald Ave. Brooklyn, NY 1223 RE: The tariff classification of a sheepskin rug, pillow, cushion and bed cover from China. Dear Mr. Wang: In your letter dated September 9, 1998 you requested a tariff classification ruling. Your letter states that the merchandise you will be importing are a rug, pillow, cushion, bed cover and other items made of sheepskin. No samples were submitted with your request. The applicable subheading for the rug, pillow, cushion and bedcover made of sheepskin will be 4302.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles of apparel, clothing accessories and other articles of furskin: Other." The rate of duty will be 0.7% ad valorem. We cannot classify other items made of sheepskin unless we are provided with at least a full name and description. This ruling is being issued under the provisions of Part 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division