R02490 R0 Ruling Active

The tariff classification of a Lifter Level from Japan.

Issued September 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.1085

Headings: 9401

Product description

The merchandise to be imported is identified as a Lifter Level, part number 72494-33010. The Lifter Level allows the occupant of a vehicle to adjust the position of the seat back or lumbar support. The item is made of molded plastic and comes in several custom colors to match the interior color schemes of Toyota vehicles. You have submitted pictures of the item with your request.

CBP rationale

The applicable subheading for the Lifter Level will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles, Other.

Full text

NY R02490 September 6, 2005 CLA-2-94:RR:NC:SP:233 R02490 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Mr. Martin W. Dooley Multimodal International, Ltd. 2100 E. Devon Ave., Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of a Lifter Level from Japan. Dear Mr. Dooley: In your letter dated August 24, 2005, on behalf of Toyota Tsusho America Inc., you requested a tariff classification ruling. The merchandise to be imported is identified as a Lifter Level, part number 72494-33010. The Lifter Level allows the occupant of a vehicle to adjust the position of the seat back or lumbar support. The item is made of molded plastic and comes in several custom colors to match the interior color schemes of Toyota vehicles. You have submitted pictures of the item with your request. The applicable subheading for the Lifter Level will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, 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. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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