The tariff classification of a leather seat cover from Italy.

NY 882297 February 24, 1993 CLA-2-42:S:N:N3H:353 882297 CATEGORY: Classification Tariff NO.: 4205.00.8000 Ms. Diane Cachia Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of a leather seat cover from Italy. Dear Ms. Cachia: In your letter dated January 29, 1993, on behalf of Natuzzi Salotti, you requested a tariff classification ruling. The submitted sample is a seat cover used for upholstery. The item is made of leather with an underside of textile fabric, and a zipper across the back portion of the seat cover to facilitate insertion and removal of the cushion. The applicable subheading for the seat cover 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 duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport