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N013413 N0 Ruling Active

The tariff classification of an Automobile Seat Lifter from Japan.

Issued July 12, 2007 by U.S. Customs and Border Protection.

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N0 N013413 (July 12, 2007)

Tariff classification

HTS codes: 9401.90.1085

Headings: 9401

Product description

The automobile seat lifter is a torque diode unit that raises and lowers the seat by transmitting torque from a side seat lever. The seat lifter transmits torque from the seat lever where the torque backed from the output locks up the clutch. The seat lifter is an internal part of the seat. Its sole function is to raise and lower the seat.

CBP rationale

The applicable subheading for the automobile seat lifter will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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

N013413 July 12, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Donald J. Unger Baker and McKenzie LLP One Prudential Plaza Suite 3500 130 East Randolph Drive Chicago, IL 60601 RE: The tariff classification of an Automobile Seat Lifter from Japan. Dear Mr. Unger: In your letter dated June 12, 2007, on behalf of NTN Bearing Corporation of America, you requested a tariff classification ruling. The automobile seat lifter is a torque diode unit that raises and lowers the seat by transmitting torque from a side seat lever. The seat lifter transmits torque from the seat lever where the torque backed from the output locks up the clutch. The seat lifter is an internal part of the seat. Its sole function is to raise and lower the seat. The applicable subheading for the automobile seat lifter will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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