The tariff classification of two automobile parts – both Seat Track Guards from Japan

NY I81337 May 15, 2002 CLA-2-87:RR:NC:MM:101 I81337 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Laurie Peach Manager/Customs Department American Honda Motor Co., Inc. 1919 Torrance Boulevard Torrance, California 90501-2746 RE: The tariff classification of two automobile parts – both Seat Track Guards from Japan Dear Ms. Peach: In your letter dated April 11, 2002 you requested a tariff classification ruling. You submitted drawings for two automobile Seat Track Guards. Seat Track Guard – Part Number 81621-SM4-G20ZF. You state that the guard provides protection to the track from any foreign debris and protects the passenger from any sharp objects. It also, you state, provides an aesthetic purpose. Seat Track Guard – Part Number 81621-SD4-A01ZB. You state that the guard provides protection to the track from any foreign debris and protects the passenger from any sharp objects. It also, you state, provides an aesthetic purpose. You also state that you believe that both Seat Track Guards should be classified HTS 9401.90.1080, 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. We disagree with your proposed classification. The applicable subheading for the Seat Track Guard – Part Number 81621-SM4-G20ZF and Seat Track Guard – Part Number 81621-SD4-A01ZB will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies(including cabs): Other: Other...Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division