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NY R00494

June 29, 2004
CLA-2-94:RR:NC:SP:233 R00494


TARIFF NO.: 9401.90.1010

Mr. Joseph Fogmeg
Seton Company - Leather Division
849 Broadway
Newark, NJ 07001

RE: The tariff classification of “Cut Sets for Car Seats” from various countries.

Dear Mr. Fogmeg:

In your letter dated June 24, 2004, you requested a tariff classification ruling.

The merchandise to be imported is referred to in the Automotive Industry as “Cut Sets for Car Seats,” consisting of pieces of leather to be made into car seat covers. The pieces are specifically made for a particular make and model of a car. They are cut to size and dedicated as parts of automobile seats. The leather products are made from bovine (including buffalo) or equine animals, without hair. You have submitted illustrative literature, photographs, a product information sheet and product process flow charts with your request.

The applicable subheading for the “Cut Sets for Car Seats” will be 9401.90.1010, 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: Of seats of a kind used for motor vehicles, Of leather, cut to shape.” The rate of duty will be free.

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 646-733-3036.


Robert B. Swierupski

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