CLA-2-94:OT:RR:NC:N4:433
David T. Adams
Recaro Aircraft Seating Americas, LLC.
2275 Eagle Parkway
Fort Worth, TX 76177
RE: The tariff classification of an aircraft seat part from Germany.
Dear Mr. Adams:
In your letter dated September 11, 2018, you requested a tariff classification ruling. In the absence of a physical sample digital photos along with a Recaro build specification sheet were provided.
Part number 139-00-323-28HK+00 described as the ”Cover Seat Divider CTR Front” is a part to the front armrest frame assembly of a Recaro Aircraft passenger seat. Installed as a plastic cover between the armrest of aircraft seats, the “Cover Seat Divider CTR Front” covers and divides the structural armrest frame of one aircraft passenger seat to the next aircraft passenger seat. The Recaro build specification sheet cites three pieces that connect to form a single part which is then attached to the armrest frame assembly. You indicate the item is made of Lexan 953A plastic, built to a Recaro design print specification, and is for aircraft seat installation only.
In consideration of the “Cover Seat Divider CTR Front” digital photos and a Recaro build specification sheet provided you are inclined to classify the item in subheading 9401.90.5081 for tariff classification purposes.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification
of goods shall be determined according to the terms of the headings of the tariff schedule 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, the remaining GRIs 2 through 6 may then be applied in order.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to Chapter 94 of the HTSUS, “General” state, in relevant part, with regard to the
meaning of furniture, at (A): [For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.]
The ENs to Chapter 94 of the HTSUS, “Parts,” state: [“This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”] This office is of the opinion that part number 139-00-323-28HK+00 “Cover Seat Divider CTR Front” is a dedicated part of a Recaro aircraft seat, and is not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for part number 139-00-323-28HK+00 “Cover Seat Divider CTR Front,” will be 9401.90.3580, 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: Of rubber or plastics: Other. The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division