Mr. Mitchell Neriah
Mitchell Neriah Customs Consulting Services
415 S. Prospect Ave., Suite 110
Redondo Beach, California 90277
RE: The tariff classification of Various Components (“COVER”, “END CAP”, “SLIDE”, “BUSH”, “HOOK”) of Seat Adjusting Mechanisms and Seats Used in Motor Vehicles from Japan
Dear Mr. Neriah:
In your letter dated February 6, 2002 you requested a tariff classification ruling on behalf of Imasen Bucyrus Technology, Inc. (“IB Tech).
You submitted samples and photographs of various components of seat adjusting mechanisms and seats used in motor vehicles. You state that the complete seat adjusting mechanism is referred to by IB Tech as a “Full Seat Device.” The Full Seat Device is the entire base metal assembly upon which the seat is mounted, and allows for the seat occupant to adjust the seat position forward or reverse, adjust the seat back recline position, and in some cases, raising or lowering seat height in relation to the auto floor. The seat back and the seat bottom are attached to the Full Seat Device, and the Full Seat Device is fastened to the floor by a bracket.
The first item, “COVER”, is a molded plastic piece used on a Full Seat Device. It is designed so that it fits perfectly over an exposed Recliner Assembly of the Full Seat Device. The Recliner Assembly is located at the meeting of the seat bottom and seat back. It is an adjusting hinge that allows the seat occupant to adjust the incline of the seat back. The Cover functions to provide a cosmetically smooth and visually appealing finish to the Recliner of the Full Seat Device.
The second item, “END CAP”, is a molded plastic piece used on a Full Seat Device. It is designed so that it fits perfectly in place over the exposed front end of the slide rail of the Full Seat Device. The End Cap snaps into place on the slide rail, and functions to provide a cosmetically smooth and visually appealing finish to the front of the Full Seat Device.
The third item, “SLIDE”, is a molded plastic piece used on a Full Seat Device. The slide is approximately 14 cm long and approximately 1.8 cm wide. It is an “L-shaped” piece, designed to fit perfectly and permanently (snaps into place) along the inside track of a lower slide rail on a Full Seat Device. Each lower rail uses four of these slides. The Slide functions as a bushing to help protect the Full Seat Device rails from possible damage caused by the metal on metal contact from the sliding of the rails. They are a necessary component of the seat adjusting mechanism, and you state, are specifically designed for and used solely with the Full Seat Device, and cannot be used in any other application.
The fourth item, “BUSH”, is a circular collar-like bushing made of base metal. It is used on a Full Seat Device as a bushing to protect a metal pipe assembly from damage when in use. The Pipe is the component of the Full Seat Device which, when rotated by an electric motor, assists in seat height adjustment. The Bush is placed inside the Pipe and welded into place. You state that the bushing is specifically designed for and used solely with the Full Seat Device, and cannot be used in any other application.
The fifth item, “HOOK”, is a small base metal “S-shaped” bracket. The Hook is attached to a rail on the Full Seat Device, and is used as a bracket to attach and anchor a seat belt to the Full Seat Device.
The applicable subheading for the “HOOK” will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% ad valorem.
You state that you believe that the COVER and END CAP are classified under HTS 3926.90.9880, which provides for “other articles of plastic.” We disagree with your proposed classification.
The applicable subheading for the “COVER”, “END CAP”, “SLIDE”, and “BUSH” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Robert B. Swierupski