CLA-2-42:CL:PD:FO:CBII:HO2 D80295

Mr. Akhtar Din
Indus Shipping Company
27 Park Place, Suite 213
New York, NY 10007

RE: The tariff classification of a leather cushion cover from China

Dear Mr. Din:

In your letter dated July 15, 1998, you requested a tariff classification ruling.

You have submitted a sample of a leather cushion cover. It is approximately 16" square, and is composed of many different-shaped and different-colored pieces of leather sewn together. It has a zipper opening approximately four inches from one side, which extends across that whole side of the cover. The cover is fully lined.

The applicable subheading for this item will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: other: other. The rate of duty is free.

Your sample will be returned under separate cover.

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.

Sincerely,

John M. Regan
Service Port Director,
Cleveland, Ohio