CLA-2-94:OT:RR:NC:N5:433
Kyung-Jin Moon
JINSOL Customs Consulting & Logistic Service
129 Gaetbel-ro, Yeonsu-gu, Incheon, Republic of Korea
Incheon
South Korea
RE: The tariff classification of an automobile seat component from South Korea
Dear Kyung-Jin Moon:
In your letter dated August 18, 2025, on behalf of Hyundai Mobis Co. Ltd., you requested a tariff
classification ruling. In lieu of samples, technical and illustrative literature, a product description, and
manufacturing processes were provided.
Item 84660P6000YSY, the “Armrest Assy-Console,” is a composite seat component constructed of
aluminum and steel metal, injection molded plastic, leather, rubber, foam, and non-woven fabric that will be
installed adjacent to the driver and front passenger automobile seat of motor vehicles according to Original
Equipment Manufacturer (OEM) specifications. Documentation provided states, “[I]t is designed to allow
occupants to rest their arms while driving.” The armrest dimensions approximate 14.76” in length, 8.66” in
width, and 2.05” in height.
The ruling request seeks classification of the subject merchandise in subheading 9401.99.1085, Harmonized
Tariff Schedule of the United States, (HTSUS). We agree.
The applicable subheading for the subject merchandise will be 9401.99.1085 HTSUS, which provides for
“Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts:
Other: Of seats of a kind used for motor vehicles: Other.” The general rate of duty will be free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including South Korea, will be subject to an additional 15 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. [9903.02.56], in
addition to subheading 9401.99.1085, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division