The tariff classification of a leather chair cover from Thailand.

NY C81055 October 28, 1997 CLA-2-94:RR:NC:SP:233 C81055 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Susan D. Klingbeil IKEA Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a leather chair cover from Thailand. Dear Ms. Klingbeil: In your letter dated October 22, 1997, you requested a tariff classification ruling. The submitted sample, IKEA article number 675 89 80, is a black leather chair cover. It consists of pieces of leather which are cut to size and dedicated to fit the seat and back of the Hova chair. The applicable subheading for the leather chair 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 Thailand 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