CLA-2-83:OT:RR:NC:N1:121

James Judd
Kongsberg Automotive, Inc.
27275 Haggerty Rd. #610
Novi, MI 48377

RE: The tariff classification of a steel motor vehicle seat cable bracket from Mexico

Dear Mr. Judd:

In your letter dated June 10, 2021 you requested a tariff classification ruling.

The merchandise under consideration is described as a motor vehicle seat cable bracket also called a compensator bracket. It is designed to mount a mechanical cable assembly, also known as a “Bowden Cable”, to a motor vehicle seat frame structure. The Bowden Cable is part of the mechanism that folds the seat to an up or down position. The bracket attaches around the compensator housing of the cable and then is mounted directly to the vehicle’s seat frame. The bracket is made of a base metal SAE J2340 Grade 340XF HR – high strength low alloy steel.

The applicable subheading for the steel motor vehicle seat cable bracket will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other. The duty rate will be 3.9 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 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 Jennifer Jameson at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division