The tariff classification of a power seat module from South Korea.

NY R03619 April 21, 2006 CLA-2-85:RR:NC:1:110 R03619 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Betty Gordon Hyundai Motor America 10550 Talbert Ave. Fountain Valley, CA 92708 RE: The tariff classification of a power seat module from South Korea. Dear Ms. Gordon: In your letter dated March 3, 2006 you requested a tariff classification ruling. The merchandise under consideration is Hyundai part number 95450-3L301. Part number 95450-3L301 is described as a “Unit” Assy-Memory Power Seat. This Unit is the control unit governing the Integrated Memory System (IMS). The IMS system memorizes up to two driver specific seat positions and stores the information in memory and sends that information through the unit to activate the individual seat adjustment motors. This Unit is a printed circuit board (PCB) within a two-piece molded plastic enclosure that is mounted under the driver’s seat and connects to the vehicles electrical system through a single connector. The PCB is populated with passive and active electrical components, and two electromechanical relays rated for 20A at 12V DC. In your letter you suggest classification under 8543.89.9695, Harmonized Tariff Schedule of the United States (HTSUS), as per NY J87417. NY J87417 addressed the classification of a potentiometer sensor used in an automobile seat memory system. The Unit in question meets the terms of classification under heading 8537, HTSUS, and therefore is precluded from classification under heading 8543, HTSUS. The applicable subheading for the Unit Assy-Memory Power Seat (Hyundai part number 95450-3L301) will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles…and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division