CLA-2-83:OT:RR:NC:N1:121
Mr. Matthew M. Kemper, LCB
Customs & International Trade Manager
Crowell & Moring LLP
1001 Pennsylvania Ave, NW
Washington, DC 20004
RE: The tariff classification of motor vehicle seat brackets from Japan
Dear Mr. Kemper:
In your letter dated March 7, 2011, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. The submitted samples will be returned to you.
The merchandise under consideration is four steel brackets for motor vehicle seats.
Seat bracket 432236-10060 measures approximately 27 mm by 45 mm by 65mm. This bracket is secured to the front of the cushion frame of an adjustable seat. It provides support to the front end of the seat cushion and ensures that the cushion remains in a level horizontal position while the seat is adjusted up or down.
Seat bracket 432977-10200 measures approximately 150 mm by 75 mm by 30 mm at its widest point. This bracket connects the wire harness of the seat motor to the seat, thereby ensuring a secure attachment of the power mechanism to the power seat.
Seat bracket 433151-10070 measures approximately 25 mm by 90 mm by 68 mm at its widest point. This bracket is mounted under an automobile’s seat cushion. It connects the seat cushion to the seat rails on which the seat adjusts to slide forward and backward.
Seat bracket 441402-10030 measures approximately 23 mm by 35 mm by 250 mm. This bracket connects the rear of a third row seat securely to the floor of a van. It is part of a pivot leg that rotates around a pin when the seat front is disconnected from the vehicle floor, thereby allowing the seat to fold up and be stored flat for additional space in the vehicle.
You suggest classification of the vehicle seat brackets in subheading 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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. This office disagrees with your proposal. Explanatory Note 83.02 states 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. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, since the subject brackets serve supporting/connecting functions for a vehicle seat, we find that they meet the terms of heading 8302, HTSUS, and are "parts of general use" as defined in Section XV, Note 2. Chapter 94, Note 1(d) excludes parts of general use from classification within this chapter. Accordingly, the instant brackets cannot be classified in Chapter 94.
The applicable subheading for the steel vehicle seat brackets will be 8302.42.3065, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The duty rate will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division