G80939 G8 Ruling REVOKED

The tariff classification of a motor vehicle plastic seat knob from Germany.

Issued August 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.1080

Headings: 9401

Product description

The submitted diagrams depict a motor vehicle seat knob made of injection molded plastic. The knob attaches onto a lever that connects to a mechanical cable that activates a latch, which holds the seat backrest in place. When moved upward, the lever/cable disengages the backrest latch and allows the backrest to be moved forward for access to the back seat space. The knob is designed for and can only be used on the motor vehicle seat.

CBP rationale

The applicable subheading for the motor vehicle plastic seat knob will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other.

Full text

NY G80939 August 18, 2000 CLA-2-94:RR:NC:SP:233 G80939 CATEGORY: Classification TARIFF NO.: 9401.90.1080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a motor vehicle plastic seat knob from Germany. Dear Mr. Resetar: In your letter dated August 8, 2000, you requested a tariff classification ruling. The submitted diagrams depict a motor vehicle seat knob made of injection molded plastic. The knob attaches onto a lever that connects to a mechanical cable that activates a latch, which holds the seat backrest in place. When moved upward, the lever/cable disengages the backrest latch and allows the backrest to be moved forward for access to the back seat space. The knob is designed for and can only be used on the motor vehicle seat. The applicable subheading for the motor vehicle plastic seat knob will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other. The rate of duty 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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