870789 87 Ruling Active

The tariff classification of parts for an automobile seatadjuster from Japan.

Issued February 7, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.1000

Headings: 9401

Product description

1 and No. 2. Sample No. 1 is a straight bar approximately 16" length x 1/4" diameter. Each end has been filed, dedicating it for use as part of an automobile seat adjuster. Sample No. 2 is the bar after it has been finished in the United States. The measurements are approximately 13" length x 3" bent portion x 1/4" diameter. The bar has been bent and has had an attachment added on to the middle. It is then painted and fitted with a vinyl tube for the handle. The bar is then welded onto a seat adjuster which is used in automobile seats.

CBP rationale

The applicable subheading for the metal bar as part of an automobile seat adjuster will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts of a seat of a kind used for motor vehicles.

Full text

NY 870789 FEBRUARY 07 1992 CLA-2-94:S:N:N1:233 870789 CATEGORY: Classification TARIFF NO.: 9401.90.1000 Mr. Tom Kawamura Sumitomo Corporation of America The American Center Building 27777 Franklin Road, Suite 1410 Southfield, MI 48034 RE: The tariff classification of parts for an automobile seat adjuster from Japan. Dear Mr. Kawamura: In your letter dated January 21, 1992, you requested a tariff classification ruling. The furniture samples and photographs submitted with your letter consist of two metal bars, labeled No. 1 and No. 2. Sample No. 1 is a straight bar approximately 16" length x 1/4" diameter. Each end has been filed, dedicating it for use as part of an automobile seat adjuster. Sample No. 2 is the bar after it has been finished in the United States. The measurements are approximately 13" length x 3" bent portion x 1/4" diameter. The bar has been bent and has had an attachment added on to the middle. It is then painted and fitted with a vinyl tube for the handle. The bar is then welded onto a seat adjuster which is used in automobile seats. The applicable subheading for the metal bar as part of an automobile seat adjuster will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts of a seat of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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