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The tariff classification of automatic automobile seat legs from Japan.
Issued February 9, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N092743 (February 9, 2010)
Tariff classification
HTS codes: 9401.90.1085
Headings: 9401
Product description
Each of the identified part numbers serve the identical function and represent right and left rear seat leg sub-assemblies and model variations. The rear leg assemblies are attached to the back of automobile seats. The units are assembled power seat legs (powered by a motor) that automatically adjust the position of the seat to recline or stow away. The rear seat leg sub-assemblies consist of cabling, switches, springs and levers. It is stated that the leg assemblies are designed specifically and exclusively as a component of an automobile seat and the seat will not function in the absence of the leg assemblies.
CBP rationale
The applicable subheading for the automatic automobile seat legs will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats… and parts thereof: Parts: Of seats of a kind used for motor vehicles; Other".
Full text
N092743 February 9, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Daniel Cannistra Crowell and Moring LLP 1001 Pennsylvania Avenue Washington, DC 20004 RE: The tariff classification of automatic automobile seat legs from Japan. Dear Mr. Cannistra: In your letter dated January 28, 2010, on behalf of Aisin Holdings of America, you requested a tariff classification ruling. Photographs, diagrams and description have been provided for imported automatic automobile seat legs, identified as part numbers: 441220-10050, 441210-10020, 441210-10010 and 441220-10010. Each of the identified part numbers serve the identical function and represent right and left rear seat leg sub-assemblies and model variations. The rear leg assemblies are attached to the back of automobile seats. The units are assembled power seat legs (powered by a motor) that automatically adjust the position of the seat to recline or stow away. The rear seat leg sub-assemblies consist of cabling, switches, springs and levers. It is stated that the leg assemblies are designed specifically and exclusively as a component of an automobile seat and the seat will not function in the absence of the leg assemblies. The applicable subheading for the automatic automobile seat legs will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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