Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Atlanta, GA 30328
RE: The tariff classification of seat heating elements from
Dear Mr. Resetar:
In your letter dated November 18, 1998, you requested a
tariff classification ruling.
The merchandise is an electric heating element used in the
seat of an automobile. The item is made of an electrical heating
element wire sandwiched between two layers of heat resistant
plastic. At the end of the wires is an electrical plug that is to
be attached to a wiring harness. The element will be placed
between the seat cover and the seat cushion. A separate switch on
the center console will adjust the heat.
The applicable subheading for the seat heating element will
be 8516.80.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for electrical heating resistors, other.
The rate of duty will be 0.8 percent ad valorem. The rate of duty
beginning January 1, 1999 will be free.
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 James
Smyth at 212-466-2084.
Robert B. Swierupski