Mr. Howard Billingsley
General Seating of America, Inc.
2298 W. State Rd. 28
Frankfort, IN 46041
RE: The tariff classification of fully assembled automobile seat adjusters with motors from Japan.
Dear Mr. Billinglsey:
In your letter dated September 15, 2003, you requested a tariff classification ruling.
The articles to be imported are automobile seat adjusters with motors - 8PWRUNIT (8-way Power Unit) and 6PWRUNIT (6-way Power Unit). The 8PWRUNIT is a fully assembled seat adjusting mechanism designed to be bolted to the floor of an automobile. It is the entire base metal assembly upon which the seat is mounted. It allows the seat occupant to adjust the seat position forward and backward, to raise or lower seat height in relation to the auto floor and to adjust the relative height of the front and back seat. The 8PWRUNIT includes the following components: Foot, Damper, Upper and Lower Rail Comps and a Gear Box Assembly with Motor. The description of the 8PWRUNIT also accurately describes the 6PWRUNIT. The differences between the 8PWRUNIT and the 6PWRUNIT are the location of the mounting holes for the harness rods and the fact that the electrical connection on the 8PWRUNIT allows for connection to a lumbar support, while the 6PWRUNIT does not. You have submitted photographs of both units with your request.
The applicable subheading for the fully-assemble automobile seat adjusters with motors, 8-way Power Unit and 6-way Power Unit, will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, 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