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The tariff classification of automobile seat track assemblies from Japan.
Issued May 26, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N105216 (May 26, 2010)
Tariff classification
HTS codes: 9401.90.1085
Headings: 9401
Product description
Illustrations, diagrams and description have been provided for automobile seat track assemblies, part numbers 435101-11210 (power seat track assembly) and 435101-10990, 435121-10840 and 435123-10130 (manual track assemblies). The units are comprised of an upper rail and lower rail. The upper and lower rails are a base metal assembly, with a lower slotted track for engaging a roller to adjust the position of the seat. The seat track assemblies are mounted on brackets that are attached to the body of the automobile. The automobile seats will not function in the absence of the seat track assemblies. You advise on behalf of your client that the power and manual seat track assemblies are designed specifically and exclusively as components for automobile seats.
CBP rationale
The applicable subheading for the seat track assemblies 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
N105216 May 26, 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 automobile seat track assemblies from Japan. Dear Mr. Cannistra: In your letter dated May 11, 2010, on behalf of Aisin Holdings of America, you requested a tariff classification ruling. Illustrations, diagrams and description have been provided for automobile seat track assemblies, part numbers 435101-11210 (power seat track assembly) and 435101-10990, 435121-10840 and 435123-10130 (manual track assemblies). The units are comprised of an upper rail and lower rail. The upper and lower rails are a base metal assembly, with a lower slotted track for engaging a roller to adjust the position of the seat. The seat track assemblies are mounted on brackets that are attached to the body of the automobile. The automobile seats will not function in the absence of the seat track assemblies. You advise on behalf of your client that the power and manual seat track assemblies are designed specifically and exclusively as components for automobile seats. The applicable subheading for the seat track assemblies 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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