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HQ 960195




August 13, 1997

CLA-2 RR:TC:TE 960195 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Port Director
U.S. Customs Service
55 Erieview Plaza
Cleveland, OH 44114

RE: Decision on Application for Further Review of Protest No. 4195-96-100074; leather sofa cover; material cut to size; heading 9401, HTSUS

Dear Sir:

This is a decision on application for further review of a protest timely filed on behalf of Klote International, on March 15, 1996, against your decision regarding the classification of leather sofa covers. The entry was liquidated on January 12, 1996. No samples were received by this office for examination.

FACTS:

The merchandise that is the subject of the present protest consists of leather sofa covers. Although no samples or other documentation was submitted to this office, based on conversations with a member of this office, we understand that the subject merchandise is cut to size to fit sofa frames which are made in the United States. Thus, without these "sofa covers" the sofa(s) would not be finished products.

This merchandise was classified in heading 9401, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, among other things, seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. The Protestant claims this classification is in error and that the proper classification for this merchandise is in heading 4205, HTSUS, which provides for, among other things, other articles of leather.

ISSUE:

What is the proper classification for the subject merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the rules of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Heading 9401, HTSUS, provides for, seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. As stated above, the subject merchandise consists of the leather material which will actually fit over the frame of the sofa. That is to say, unlike a slip cover which is placed over a finished sofa, providing protection against wear and tear, the subject material per se, is part of the sofa as the sofa would not be complete without it. Accordingly, as the subject merchandise is properly classified in heading 9401, HTSUS, as "part of a seat", there is no need to discuss any other tariff provision.

HOLDING:

The subject merchandise was correctly classified in subheading 9401.90.5000, HTSUSA, which provides for, seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The applicable rate of duty, at the time the goods were entered (9/28/95) was 3.2 percent ad valorem.

The protest should be denied in full and a copy of this ruling should be appended to the CF 19 Notice of Action to satisfy the notice requirement of section 174.30(a) Customs Regulations.

In accordance with Section 3(A)(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

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