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The tariff classification of a leather sofa cover from Argentina.
Issued October 2, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80020 (October 2, 1997)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
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.
CBP rationale
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.
Full text
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 Director, National Commodity Specialist Division
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