I81338 I8 Ruling Active

The tariff classification of motor vehicle seat armrests from Japan.

Issued May 10, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.1080

Headings: 9401

Product description

The merchandise to be imported, Part Number 81780-SX0-A21ZC, consists of cloth seat armrests for motor vehicles. The armrests lie in between the back seats and provide added comfort and support to the passenger. They are designed for use solely as parts of motor vehicle seats.

CBP rationale

The applicable subheading for the motor vehicle seat armrests will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats…and parts thereof: Parts: Of seats of a kind used for motor vehicles: Other.

Full text

NY I81338 May 10, 2002 CLA-2-94:RR:NC:SP:233 I81338 CATEGORY: Classification TARIFF NO.: 9401.90.1080 Ms. Laurie Peach American Honda Motor Co., Inc. 1919 Torrance Boulevard Torrance, CA 90501-2746 RE: The tariff classification of motor vehicle seat armrests from Japan. Dear Ms. Peach: In your letter dated April 11, 2002, you requested a tariff classification ruling. The merchandise to be imported, Part Number 81780-SX0-A21ZC, consists of cloth seat armrests for motor vehicles. The armrests lie in between the back seats and provide added comfort and support to the passenger. They are designed for use solely as parts of motor vehicle seats. The applicable subheading for the motor vehicle seat armrests will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats…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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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