Ms. Nicole M. Jenkins
Crowell & Moring LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of various vehicle fittings from Japan
Dear Ms. Jenkins:
In your letter dated August 30, 2010, on behalf of Aisin Holdings of America Inc., you requested a tariff classification ruling.
Five samples were included with your request. Part 435681, identified as a seat bushing, is a rectangular fitting made of nitrile butadiene rubber (NBR). The fitting measures approximately 10 mm by 6 mm and incorporates an opening approximately 2.5 mm square. It will be used in the seat of the motor vehicle.
You suggest classification in subheading 4016.99.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: mechanical articles for motor vehicles. Although we agree that the product is described in subheading 4016.99.60, we do not agree that it is a mechanical article. As you state in your description, the product does not contain any moving parts or any ball or rolling elements.
The applicable subheading for the NBR seat fitting, Part 435681, will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: other. The rate of duty will be 2.5 percent ad valorem.
Part 471486, identified as a sunroof bushing, is a cylindrical unthreaded flanged fitting made of molded plastic. The fitting measures 22.3 mm in length. The hollow shaft measures approximately 6 mm in outer diameter and 4 mm in inner diameter. The flange measures approximately 11 mm in diameter. This fitting will be used as a spacer to help fit together the sunroof of a motor vehicle.
The applicable subheading for the plastic sunroof fitting, Part 471486, will be 3926.30.5000, HTSUS, which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.
Part 471485, identified as a sunroof bushing, is a disc shaped unthreaded fitting made of steel. The fitting measures approximately 24 mm in outer diameter, 9 mm in inner diameter, and 4.1 mm in depth. This fitting will be used as a spacer to help fit together the sunroof of a motor vehicle.
The applicable subheading for the steel sunroof fitting, Part 471485, will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the metal seat bushings, Parts 432956 and 432955. Your request for a classification ruling should include detailed information identifying the parts of the seats that these bushings attach to and explaining how they function.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Joan Mazzola at (646) 733-3023. If you have questions on the information needed for classification of the metal seat bushings, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Robert B. Swierupski
National Commodity Specialist Division