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NY 803882



November 15, 1994

CLA-2-94:S:N:N8:233 803882

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Donald S. Stein
Manatt, Phelps & Phillips
Attorneys At Law
1501 M Street, N.W., Suite 700
Washington, D.C.20005-1702

RE: The tariff classification of a seat cover from Argentina.

Dear Mr. Stein:

In your letter dated October 31, 1994, on behalf of the Lackawanna Leather Company, 106 Somerset Drive, Conover, North Carolina 28613, you requested a tariff classification ruling.

The submitted sample depicts the furniture item as a leather seat cover. The seat cover will be assembled in Argentina from the following components, all of Argentine origin: Upholstery leather (treated with a flame retardant), cotton fabric for reinforcement of the leather, velcro closures, zippers, polyester lining, 3/4 inch foam and plastic tubing sewn into the cording. The submitted sample is representative of the imported product, which will vary in size, style and color.

The imported article is designed to be used as an upholstery cover for seat cushions and has no other use than as covers for seat cushions. After importation, the product is sold only to furniture manufacturers who will insert uncovered seat cushions into the leather article which completes the article.

The applicable subheading for the Seat Cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402),whether or not convertible into beds, anmd parts thereof: Parts: Other. The duty rate will be 4 percent ad valorem.

If renewed, articles classifiable under subheading 9401.90.5000, HTSUSA, which are products of Argentina are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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