Mr. John F. Jäger
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, KY 40324
RE: The tariff classification of a Textile Seat Strap for Airbag and a Seat Patch from Japan.
Dear Mr. Jäger:
In your letter dated September 11, 2002, you requested a tariff classification ruling.
The merchandise to be imported consists of textile straps, which are sewn into automotive seats to hold airbags, and a plastic seat patch. The textile straps are die-cut to a specific shape and size. A total of four straps are used on fabric seats and eight on leather seats; two on the right and left for fabric seats and four on the right and left for leather seats. The plastic seat patch is assembled into the seat to protect the upholstery and also act as an eyelet for the seatbelt to safely pass through. The patches come in assorted colors, as they are color coded with the interior of the vehicle. The textile seat strap and the seat patch are dedicated for use on automotive seats. You have submitted a sample of the textile seat strap and seats parts information.
The applicable subheading for the textile seat strap for airbag and the seat patch will be 9401.90.1080, 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, other. 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