N272438 N2 Ruling Active

The tariff plastic armatures incorporated into automotive armrests.

Issued February 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90, 2016, 9402

Headings: 9401, 2016, 9402

Product description

A technical diagram and illustrative literature were submitted. You indicate that the armatures are manufactured in the United States. The merchandise concerned are three different plastic armatures incorporated into automotive armrests. Item 1 is the RU 1st Row Armrest Substrate, 05JA16; 1st Row – Passenger and 2nd Row – Driver. Item 2 is the RU 2nd Row SnG Armrest Substrate, 05JA16; 2nd Row – SnG (LH) and 2nd Row – SnG (RH). Item 3 is the RU 2nd Row Quad Armrest Substrate, 05JA16; 2nd Row – Quad (LH) and 2nd Row – Quad (RH). On the website of Williamston Products, lines are manufactured with a vast array of processes and technologies ranging from blow molding, injection molding, vacuum and thermo forming, to cutting and sewing. However, it is unclear from the submitted documentation and the website whether the armrest substrates are part of seats or part of center consoles. For purposes of this ruling, this ruling will only consider armrest substrates (armatures) that are physically attached to their seats. In the event that the merchandise concerned in whole or part are for center consoles, please submit a new ruling request with photos of the armatures and photos of the completed armrests, as well as descriptive literature or an in depth explanation of the products; explain how the armatures within the armrests are attached to the coachwork of the automobiles.

CBP rationale

The applicable subheading for the plastic armatures for automotive armrests, when attached to seats, not center consoles, will be 9401.90, 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.

Full text

N272438 February 26, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.:9401.90 Jose Alberto Medina Aguero Assistant Import-Export Williamston Products Inc. Progress Court 845 Williamston, MI 48895 RE: The tariff plastic armatures incorporated into automotive armrests. Dear Mr. Aguero: In your letter dated January 25, 2016, you requested a tariff classification ruling. A technical diagram and illustrative literature were submitted. You indicate that the armatures are manufactured in the United States. The merchandise concerned are three different plastic armatures incorporated into automotive armrests. Item 1 is the RU 1st Row Armrest Substrate, 05JA16; 1st Row – Passenger and 2nd Row – Driver. Item 2 is the RU 2nd Row SnG Armrest Substrate, 05JA16; 2nd Row – SnG (LH) and 2nd Row – SnG (RH). Item 3 is the RU 2nd Row Quad Armrest Substrate, 05JA16; 2nd Row – Quad (LH) and 2nd Row – Quad (RH). On the website of Williamston Products, lines are manufactured with a vast array of processes and technologies ranging from blow molding, injection molding, vacuum and thermo forming, to cutting and sewing. However, it is unclear from the submitted documentation and the website whether the armrest substrates are part of seats or part of center consoles. For purposes of this ruling, this ruling will only consider armrest substrates (armatures) that are physically attached to their seats. In the event that the merchandise concerned in whole or part are for center consoles, please submit a new ruling request with photos of the armatures and photos of the completed armrests, as well as descriptive literature or an in depth explanation of the products; explain how the armatures within the armrests are attached to the coachwork of the automobiles. The applicable subheading for the plastic armatures for automotive armrests, when attached to seats, not center consoles, will be 9401.90, 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.” 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 [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division

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