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The tariff classification of wire seat handle supports from Japan.
Issued September 13, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N119598 (September 13, 2010)
Tariff classification
HTS codes: 9401.90.1085
Headings: 9401
Product description
Illustrations, diagrams and description have been provided for “wire seat handle supports,” identified by part numbers: 72235 (right hand side) and 72236 (left hand side). The wire seat handle supports are made entirely of steel, and measure approximately 55 mm by 25 mm. The wire seat handle supports work in conjunction with a part described as a loop handle. The subject supports are used to secure the loop handle after it is installed in the seat track assembly, thereby allowing the passenger to slide the seat forward and backward along the seat track assembly. The manually operated seats will not function properly along the seat tracks in the absence of the loop handles and the loop handles require the support provided by the wire seat handle supports. You advise on behalf of your client that the wire seat handle supports are designed specifically and exclusively for use as components for automobile seats.
CBP rationale
The applicable subheading for the wire seat handle supports, 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
N119598 September 13, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Nicole M. Jenkins Associate Crowell & Moring LLP 1001 Pennsylvania Avenue NW Washington, DC 20009 RE: The tariff classification of wire seat handle supports from Japan. Dear Ms. Jenkins: In your letter dated August 18, 2010, on behalf of Aisin Holdings of America, Inc., you requested a tariff classification ruling. Illustrations, diagrams and description have been provided for “wire seat handle supports,” identified by part numbers: 72235 (right hand side) and 72236 (left hand side). The wire seat handle supports are made entirely of steel, and measure approximately 55 mm by 25 mm. The wire seat handle supports work in conjunction with a part described as a loop handle. The subject supports are used to secure the loop handle after it is installed in the seat track assembly, thereby allowing the passenger to slide the seat forward and backward along the seat track assembly. The manually operated seats will not function properly along the seat tracks in the absence of the loop handles and the loop handles require the support provided by the wire seat handle supports. You advise on behalf of your client that the wire seat handle supports are designed specifically and exclusively for use as components for automobile seats. The applicable subheading for the wire seat handle supports, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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