The tariff classification of parts of seats from South Korea.

N282789 February 17, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Jae Jung Deputy General Manager K&G Customs Services Inc. 5935 Buford Highway, Suite 300 Norcross, GA 30071 RE: The tariff classification of parts of seats from South Korea. Dear Mr. Jung: In your letter dated January 24, 2017, on behalf of Das North America Incorporated, you requested a tariff classification ruling. Illustrative literature was provided. Part Number 88191-TP700 is identified as the “Lower Rail LH.” The imported item is a flat cold-rolled steel rectangular shaped cut/stamped plate, which is notched and punched into a steel blank. After importation, the steel blank is bent by a press machine, welded to other automobile seat components, powder coated and then assembled to the upper rail. The steel blank is a transitional part further processed into shape after importation for use in the lower rail assembly and joined to the upper rail assembly for control of an automobile seat slide, front and rear. LH stands for driver’s side. Part Number 88691-TP700 is identified as the “Lower Rail RH.” The imported item is a flat cold-rolled steel rectangular shaped cut/stamped plate, which is notched and punched into a steel blank. After importation, the steel blank is bent by a press machine, welded to other automobile seat components, powder coated and then assembled to the upper rail. The steel blank is a transitional part further processed into shape after importation for use in the lower rail assembly and joined to the upper rail assembly for control of an automobile seat slide, front and rear. RH stands for passenger’s side. For both part numbers of the merchandise concerned you indicate that the steel blanks in their imported condition are not processed enough to be considered parts of automobile seats. We note two Headquarters rulings HQ 966113 dated October 14, 2003 and HQ H257851 dated November 10, 2015. In HQ 966133, a part called a “Slide,” which is an L-shaped piece designed to fit perfectly and permanently (snaps into place) along the inside track of the lower slide rail on a full seat device for an automobile was classified in 9401.90.10 of the Harmonized Tariff Schedule of the United States (HTSUS). In HQ H257851 dated November 10, 2015, “Upper and Lower Rails,” which work in tandem by sliding across each other to allow a motor vehicle seat to slide forward and backwards, were classified in 9401.90.10, HTSUS. Consistent with the two Headquarters rulings in the aforementioned paragraph, this office is satisfied that the driver and passenger side blanks, cut to size and notched and punched prior to import, before bending into shape after import, are transitional (pass-through) parts dedicated irrevocably to automobile seats. See the Explanatory Notes to Chapter 94, “Parts,” to the HTSUS. The applicable subheading for part number 88191-TP700, the “Lower Rail LH” and part number 88691-TP700, the “Lower Rail RH,” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division