CLA-2-83:OT:RR:NC:N:121
Mr. Keith Zampino
B/E Aerospace
1400 Corporate Center Way
Wellington, FL 33414
RE: The tariff classification of an aircraft seat bracket from China
Dear Mr. Zampino:
In your letter dated September 19, 2013, you requested a tariff classification ruling.
The merchandise under consideration is identified as a “Bracket Separator, Lower Shroud,” part number 48918202. It is a stainless steel bracket that serves to hold parts of a seat together. You indicate in your letter that it is designed for use exclusively on an aircraft seat.
You suggest classification of the seat bracket in subheading 9401.90.5081, 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, other, other, other. This office disagrees with your proposal. Explanatory Note 83.02 states that "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 bracket serves a supporting/connecting function for an aircraft seat, we find that it meets the terms of heading 8302, HTSUS, and is a "part 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 bracket cannot be classified in Chapter 94.
The applicable subheading for the Bracket Separator, Lower Shroud, part number 48918202 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/.
Articles classifiable under subheading 8302.42.3065, HTSUS, which are products of China, and are certified for use in civil aircraft in accordance with General Note 6, HTSUSA, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division