CLA-2 RR:TC:TE 960195 jb
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