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NY K87447




July 15, 2004
CLA-2-43:RR:NC:TA:350 K87447

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.90.0000

Mr. Harold Dittrich
H. Dittrich ORG
Bardorferstr 22 97633
Kleineibstadt, Germany

RE: The tariff classification of articles of sheepskin, from Germany.

Dear Mr. Dittrich:

In your letter dated June 14, 2004, you requested a tariff classification ruling. Your samples are being returned as requested.

Three representative samples were submitted which were identified as styles MS/03, MSC/03 and AS/03, respectively. All three of these products are made in Germany from sheepskin supplied from the United States.

The first item, style MS/03, consists of sheepskin bed pad. These bed pads are composed of what you describe in your correspondence, as “Medical Sheepskins”, i.e., they are tanned using a unique process that is dye free. These bed pads, according to your letter, are used as your direct sleeping surface, i.e., no sheets are used over them. You further state that these pads are composed of sheepskins having a high follicle density and measure about 1.5 inches in thickness. The second item, style MSC/03, consists of a small rectangular swatch of the same material that was used in the manufacture of the product described above. You submitted this sample to illustrate how this material can be cut, shaped and sewn to custom fit a particular size bed. It is presumed that this material will be cut, shaped and sewn to form a bed pad similar to that described above before being imported into the United States.

The third item, style AS/03, is an item described as an “Ansitzsack”. This item consists of a special German hunting accessory which is formed from a tanned sheepskin. It is shaped and contoured much like a small sleeping bag and is designed to extend up over one’s hips and basically serves as a kind of sitting sack. You indicate that this sack is made out of extremely thick sheepskin because it is used for sitting in the cold for extended periods of time. The shape is cut like an “S” so that there are no pressure spots while sitting. There is a zipper that extends partially down one side creating an enclosed area for the feet. The bottom portion is covered with an artificial leather swatch to prevent moisture from entering the sack.

The applicable subheading for the three products will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of furskin, other than apparel and clothing accessories. 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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