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