CLA-2-94:OT:RR:NC:N4:433
Mary-Anne Hardy
Farrow Consulting
475A Admiral Boulevard
Mississauga, L9W 5G1
Canada
RE: The tariff classification of an automotive seat assembly from China.
Dear Ms. Hardy:
In your letter dated January 2, 2019, you requested a tariff classification ruling on behalf of your client, Hi-Lex of America Inc. Illustrative literature and product descriptions were provided.
Hi-Lex of America Inc. item 4TS9535, the “RR Lock Back Seat Control,” is a cable assembly used to position and lock an automotive seat into place.
Hi-Lex of America Inc. item 4TS9534, the “RR Seat Back Lock Control,” is a cable assembly used to position and lock an automotive seat into place.
Based on New York Ruling E86507 you are inclined to classify item 4TS9535 and 4TS9534 in
subheading 9401.90.1085 of the Harmonized Tariff Schedule of the United States (HTSUS).
The Explanatory Notes (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 item 4TS9535 and 4TS9534 are parts in that they are dedicated irrevocably to articles of seats, specifically that of automotive seats, and qualify as being categorized under parts of seats in subheading 9401.90.
The applicable subheading for the “RR Lock Back Seat Control” and the “RR Seat Back Lock Control,” will be 9401.90.1085, 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. 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