The tariff classification of an automotive go-cart seat slide adjuster from Taiwan

NY 815567 November 2, 1995 CLA-2-87:R:N1:101 815567 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Harry Bank SUGIHARA TRADING OF CALIFORNIA, INC. 3989 Centinela Avenue Los Angeles, CA 90066 RE: The tariff classification of an automotive go-cart seat slide adjuster from Taiwan Dear Mr. Bank: In your letter dated April 26, 1995 you requested a tariff classification ruling. The item in question is a slide adjuster for a go-cart seat; it consists of two individual pieces of silver metal. One of the pieces is 12 «"L X 1 «"W with a 12"L X 4/5"W track on one side. The second piece is identical to the first except that, approximately halfway down its length, a 12 «"L X 2 3/4"H lever with a 5" spring is bolted to it. You state that the slide adjuster is imported as a set comprised of these two separate pieces and that it is used to adjust a go-cart seat to various fixed distances from the steering wheel. The applicable subheading for the go-cart seat slide adjuster will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 3% ad valorem. This ruling is being issued under the provisions of Section 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 Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division