AIRCRAFT SEAT COVER MADE OF LEATHER. THE PRODUCT IS A REMOVABLE COVER CONSTRUCTED FROM LEATHER HIDE CUT TO SHAPE, A FOAM BACKING IS SEWN INTO THE LEATHER HIDE FOR THE PURPOSE OF PROVIDING SUPPORT TO THE COVER AND A FABRIC SCRIM. THE SCRIM IS ATTACHED TO THE FOAM BACKING AND VELCRO IS SEWN ONTO IT, THE VELCRO FIXES THE COVER TO THE SEAT. THEY ARE SPECIFICALLY DESIGNED TO COVER AN AIRCRAFT SEAT.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9401 SEATS (OTHER THAN THOSE OF HEADING NO 9402) WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF: GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940190 PARTS CN CODE 94019010 OF SEATS OF A KIND USED FOR AIRCRAFT TARIC CODE 9401901090 OTHER THAN OF SEATS SPECIALLY DESIGNED FOR THE CREW, FOR USE IN CERTAIN TYPES OF AIRCRAFT. ALSO CLASSIFIED IN ACCORDANCE WITH:- HS EXPLANATORY NOTES TO HEADING 94.01 - PARTS