The tariff classification of sheepskin articles from Australia.

NY H80295 May 22, 2001 CLA-2-43:RR:NC:3:353 H80295 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Ms. Randy L. Pohler Randy L. Pohler P.O. Box 999 201 Farley Lane Del Rio, Texas 78841-0999 RE: The tariff classification of sheepskin articles from Australia. Dear Ms. Pohler: In your letter dated April 25, 2001, on behalf of Healthline, Inc., you requested a tariff classification ruling. The submitted photocopies are that of a Sheepskin Overlay, Pressure Care Assistant, Cushion It, Elbow, Protector and Heel Protector all made from sheepskin. These items are used to prevent pressure ulcers. The Sheepskin Overlay is designed to be placed over the bed sheet and next to the client’s skin. The Pressure Care Assistant is designed for bed assistance. The item is placed on the bed and secured using sheet strips attached. Cushion it, is designed to fit most wheel chairs. Elbow Protector is designed for the elbow pressure point and Heel Protector is designed to minimize pressure on the heel. The applicable subheading for the Sheep Skin Overlay, Pressure Care Assistant, Cushion It, Elbow Proctor and Heel Protector will be 4303.90.0000, 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 Free. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division