The tariff classification of seat parts from China.
Issued March 6, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.3500
Headings: 9401
Product description
The merchandise under consideration are three types of release mechanisms used in motion upholstery seats. All three are made predominantly of plastics. The first is the Handle Barnyard Brown that attaches to the side of a motion seat. It is used to open or close a recliner. The second is a Handle Car Door Extension Travel Leisure that is placed inside a motion upholstery seat. When opened it triggers the recliner mechanism to open. The third is the Handle Parachute that is also placed inside the motion upholstery seat. When pulled, it causes a chain reaction that triggers the recliner mechanism to open.
CBP rationale
The applicable subheading for the release mechanisms will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats and parts thereof, Parts, of rubber or plastics”.
Full text
N007730 March 6, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.90.3500 Ms. Brandi Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of seat parts from China. Dear Ms. Nemitz: In your letter dated March 1, 2007, you requested a tariff classification ruling. The merchandise under consideration are three types of release mechanisms used in motion upholstery seats. All three are made predominantly of plastics. The first is the Handle Barnyard Brown that attaches to the side of a motion seat. It is used to open or close a recliner. The second is a Handle Car Door Extension Travel Leisure that is placed inside a motion upholstery seat. When opened it triggers the recliner mechanism to open. The third is the Handle Parachute that is also placed inside the motion upholstery seat. When pulled, it causes a chain reaction that triggers the recliner mechanism to open. The applicable subheading for the release mechanisms will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats and parts thereof, Parts, of rubber or plastics”. The rate of duty will be free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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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