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NY C80020




October 2, 1997

CLA-2-94:RR:NC:SP:233 C80020

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Ms. Kathleen Howden
Barinco International Corp.
5777 West Century Blvd., Suite #990
Los Angeles, CA 90045

RE: The tariff classification of a leather sofa cover from Argentina.

Dear Ms. Howden:

In your letter dated September 22, 1997, on behalf of Touchstone Upholstery Co. Inc., you requested a tariff classification ruling.

The submitted sample, Item #096401-S Chaps, is a camel colored cowhide leather sofa cover. It consists of pieces of leather which are cut to size and dedicated to fit the frame and cushions of a sofa.

Your sample is being returned as requested.

The applicable subheading for the leather sofa cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be 1.6% ad valorem.

Articles which are classifiable under subheading 9401.90.5000, HTS, 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 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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