CLA-2 OT:RR:CTF:TCM H256799 ALS
Area Port Director
U.S. Customs and Border Protection
6747 Engle Road
Middleburg Heights, Ohio 44130-7909
RE: Internal Advice; Tariff Classification of 13 Base Metals Parts of an Automobile
Dear Area Port Director:
This letter is in reply to your request for internal advice of July 17, 2014, at the behest of legal counsel on behalf of Blue Grass Metals, Inc. (also referred to herein as “BGM”) regarding the tariff classification of 13 base metal parts of an automobile. Our decision is set forth below.
FACTS:
There are 13 base metal parts at issue here. The following is a list of those parts by model number and brief description:
Listing Wires
71437-X1T23: Listing Wire for Toyota Highlander Model # 574W.
71407-X1T01: Listing Wire for Toyota Highlander Model # 574W.
71479-XQT33-B: Listing Wire for Toyota Highlander Model # 574W.
71479-XQT34-B: Listing Wire for Toyota Highlander Model # 574W.
71479-XQT30-A: Listing Wire for Toyota Highlander Model # 574W.
71479-XQT27: Listing Wire for Toyota Highlander Model # 437W.
71479-XQT28: Listing Wire for Toyota Highlander Model # 437W.
71479-XQT28-A: Listing Wire for Toyota Highlander Model # 574W.
71479-XQT29-A: Listing Wire for Toyota Highlander Model # 574W.
BGM describes the listing wires as such:
All of these listing wires are made from medium to low carbon steel wire, which is shaped to the specifications provided in the drawings attached as Exhibit B [the following image is of listing wire model # 71437-X1T23 as listed in Exhibit B:
The other listing wires are of various different shapes.] These specifications are extremely specific: the dimensions and shape required for each listing wire are specific, not only to the make and model of a specific automobile, but to a specific seat (front, back, third row if applicable, left, right, or middle) within that automobile… Thus, at the time of importation into the United States, these goods are dedicated to use in automobile seats, and are capable of no other use. They are described on the commercial invoices accompanying their entry as “seat pad inserts”… Most of the listing wires at issue are formed in an open (unclosed) shape. Part number 71479-X1T27, 71479-X1T28, AND 71407-X1T01, however, are a wire assembly in a closed shape, in which the ends of the wire meet and held together with a small low carbon (soft) steel split tube crimped in place… After importation, the listing wires are utilized to construct automobile seat cushions and seat back pads for the vehicle makes and models listed above. The primary purpose of the models of listing wires at issue is to provide support to the foam portion of the automobile seat cushions and back pads and to serve as an interior metal frame for the cushions and pads. In addition, in certain instances, fabric or leather automobile seat upholstery may be tied to the listing wires with “hog rings” (metal rings)… The listing wires are not elastic, and do not have the property of returning to their original form even after considerable displacement…
Arm Rest Pin
82186-TX4A-A010-56: Arm rest pin for the seat of an Acura MDX.
BGM describes the Arm Rest Pin as such:
[This] is a steel pin used in an arm rest assembly for the arm rest of the seat of an Acura MDX. This pin attaches the arm rest to the body of the Acura MDX seat, and allows the arm rest to swivel up and become flush with the back of the seat when an occupant is entering or exiting the seat, and then swivel back down again for use when driving… the arm rest pin is not elastic, and does not have the property of returning to its original form even after considerable displacement…
Flip Mechanism Component
79373-X1T00-A: A steel component of a flip mechanism for Toyota Highlander Model # 574W seats.
BGM describes the Flip Mechanism Component as such:
Specifically, this part is a component of the release lever portion of the flip mechanism. This flip mechanism is located on the back of the second seat of the Highlander. The mechanism flips the second seat of the Highlander forward to allow users to access the third row of seats in the Highlander… the component is not elastic, and does not have the property of returning to its original form even after considerable displacement…
Automobile Seat Back Wire
79373-X7C02-A: A steel part used in automobile seats for the Toyota Sequoia.
BGM describes the Automobile Seat Back Wire as such: “Specifically, it is described in the schematic drawing as a wire for the back of a Toyota Sequoia seat… It is not elastic, and does not have the property of returning to its original form even after considerable displacement…”
Shift Boot Wire
58942: A shift boot wire for the Toyota RAV4 Model # 420A.
BGM describes the Shift Boot Wire as such:
The bottom portion of the gearshift lever for this vehicle, located at the vehicle console, is surrounded by a rubber “boot,” which protects the gearshift from dust, dirt, etc. Part number 58942 is a specifically designed component made to hold this “boot” in place. It is a wire assembly in a closed shape, in which the ends of the wires meet and are held together with a small low carbon (soft) steel split tube crimped in place... the component is not elastic, and does not have the property of returning to its original form even after considerable displacement, and is not dynamically loaded…
Your office issued a Notice of Action to BGM on December 16, 2013, informing BGM that the tariff classification for these articles is subheading 7320.90.5020, HTSUS. BGM filed a prior disclosure of errors in the classification of the various metals components as described above, through which BGM requested that your office pursue this internal advice request.
ISSUES:
Are the listing wires, arm rest pin, flip mechanism, and automobile seat back wire, as described above, properly classified under heading 7320, HTSUS, which provides for “Springs and leaves for springs, of iron or steel”, or under heading 8302, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof”, or under heading 9401, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof”?
Is the shift boot wire, as described above, properly classified under heading 7320, HTSUS, which provides for “Springs and leaves for springs, of iron or steel”, or under heading 8302, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof”?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
Additional U.S. Rule of Interpretation (ARI) 1(c) provides the following:
In the absence of special language or context which otherwise requires-
(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory;…
The following headings and subheadings of the HTSUS are under consideration in this case:
7320 Springs and leaves for springs, of iron or steel:
7320.90 Other:
7320.90.50 Other...
* * *
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof:
* * *
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.90 Parts:
9401.90.10 Of seats of a kind used for motor vehicles…
* * * * * * * * * * * *
Note 2 to Section XV, HTSUS, provides the following:
Throughout the tariff schedule, the expression "parts of general use" means:
Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals;
Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306.
In chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to note 1 to chapter 83, the articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81.
Note 1(d) to Chapter 94, HTSUS, provides the following:
This chapter does not cover:
(d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39),
or safes of heading 8303…
Thus, if the subject articles are prima facie classifiable as “parts of general use” under Section XV, under which headings 7320 and 8302 are provided, then the articles are excluded from being classified under Chapter 94, under which heading 9401 is provided.
Heading 7320 applies to springs and leaves of springs of iron or steel. The term “spring” as provided for in heading 7320 is defined within HTSUS or the ENs to such. When a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). A “spring” in the context of an article of metal is defined as “an elastic contrivance or body, as a strip or wire of steel coiled spirally, that recovers its shape after being compressed, bent, or stretched.” www.dictionary.com (2017). Another dictionary defines it as “an elastic body or device that recovers its original shape when released after being distorted.” www.merriem-webster.com (2017). The listing wires at issue do not exhibit any elastic qualities or the ability to recover shape after being compressed or distorted. Thus, we agree with BGM that the listing wires are not springs as that term is generally defined. Therefore, heading 7320, HTSUS, is not applicable to the subject listing wires.
Heading 8302 applies to, among other things, parts of “base metal mountings, fittings and similar articles suitable for furniture…” Note 2(c) to Section XV, supra, provides that “Throughout the tariff schedule, the expression "parts of general use" means: (c) Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306.” (Emphasis added.) EN 83.02 provides in pertinent part the following:
This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. . . . This heading does not, however, extend to goods forming an essential part of the structure of an article ... [Emphasis added.]
The listing wires are built into the seat cushion and back pad of a vehicle’s seat to provide structural support to the cushion and pad. Without the listing wires the seat cushion and back pad would not have that structural support. As structural support is essential to the use of the seat cushion and back pad, we find the listing wires to be essential to the use of those articles. As essential parts, the listing wires are excluded from classification under heading 8302. Thus, heading 8302 is not applicable to the listing wires.
Given that the listing wires are not classifiable under either heading 7320 or 8302, we examine whether they are properly classified under heading 9401, HTSUS, as other parts of seats. The EN for heading 9401 states that “[s]ubject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter)…” The EN for heading 9401 further states the following:
The heading does not, however, include:
(a) Steps (usually headings 44.21 and 73.26).
(b) Seat sticks (heading 66.02).
(c) Articles of heading 87.14 (e.g., saddles).
(d) Adjustable speed revolving chairs for reflex testing (heading 90.19).
(e) Chairs and seats of heading 94.02.
(f) Stools and foot-stools (whether or not rocking) designed to rest the feet, baby walkers, and linen and similar chests having a subsidiary use as seats (heading 94.03).
Upon review of the EN for heading 9401, the exclusions listed therein clearly do not apply to the listing wires as parts of any of the articles noted. With that noted, the EN does specifically note that seats of vehicles are included in heading 9401. Thus, the subject listing wires are not excluded from being classified under heading 9401, HTSUS, as parts of seats. As essential parts of the seat cushion and back pad, the listing wires are properly classified under heading 9401, HTSUS. More specifically, they are to be classified under subheading 9401.90.10, 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…”
Based on the descriptions provided for the arm rest pin, flip mechanism, and automobile seat back wire, we find that they are also parts of automobile seats which provide structural support to an automobile seat or a component of an automobile seat, such as the arm rest. Consequently, the analysis of the proper tariff classification of the listing wires is equally applicable to those articles as well. Thus, we also conclude that the arm rest pin, flip mechanism, and automobile seat back wire are properly classified under heading 9401, HTSUS, as other parts of seats. Specifically, they are also to be classified under subheading 9401.90.10.
With regard to the shift boot wire, it holds the rubber boot surrounding the gear shift lever of an automobile in place. The function of the rubber boot is to prevent dust, debris, and other contaminates from getting into the gear shift mechanism. As we found with the listing wires, the shift boot wire does not exhibit any elastic qualities or the ability to recover shape after being compressed or distorted. Thus, the shift boot wire is not a spring as that term is generally defined and therefore heading 7320, HTSUS, is not applicable to the shift boot wire because of Note 2 to Section XV, supra. As a metal component that holds another part in place, the shift boot wire functions as a fastening fitting. As noted above, the EN for heading 8302 specifically notes that fastening fittings are classifiable therein. As a fastening fitting, the shift boot wire is prima facie classifiable under heading 8302.
CBP has also previously ruled that a similar component, a seat latch assembly that secures a removable seat into an automobile, is classified under heading 8302. See CBP Ruling HQ W968311 (April 23, 2007). Because it is prima facie classifiable under heading 8302, HTSUS, the shift boot wire is excluded from being classified under heading 9401, HTSUS, by application of Note 1(d) to Chapter 94, HTSUS, supra. Given its function as a fastening fitting and its similarity to the seat latch assembly of HQ W968311, we conclude that the shift boot wire is properly classified under heading 8302, HTSUS. Specifically, it is to be classified under subheading 8302.30.30, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc…”
HOLDING:
The subject listing wires, arm rest pin, flip mechanism, and automobile seat back wire are properly classified, by application of GRI 1, under heading 9401, HTSUS. Specifically, they are to be classified under subheading 9401.90.10, 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…” The general column one rate of duty, for merchandise classified under this subheading is Free.
The subject shift boot wire is properly classified, by application of GRI 1 and Note 2 to Section XV, under heading 8302, HTSUS. Specifically, it is to be classified under subheading 8302.30.30, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc…” The general column one rate of duty, for merchandise classified under this subheading is two percent (2%).
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
You are to mail this decision to the internal advice requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division