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HQ 952213


November 25, 1992

CLA-2 CO:R:C:T 952213 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.90.0000

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 This ruling was revoked by Headquarters Ruling Letter (HRL) 085036 of July 24, 1989, which reclassified the bicycle seat cover as an article of furskin of subheading 4303.90.0000,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,


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