The tariff classification of a seat heater assembly for automobiles from Vietnam.

N004869 January 24, 2007 CLA-2-94:RR:NC:2:233 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Mr. Dave Kracker Kurabe America Corporation 39111 West Six Mile Road Livonia, MI 48152 RE: The tariff classification of a seat heater assembly for automobiles from Vietnam. Dear Mr. Kracker: In your letter dated December 15, 2006, you requested a tariff classification ruling. The submitted sample is a seat heater assembly for automobiles, Part Number SP 4729K. The item is not a seat but rather a pad that is installed into the seat itself. It is composed of insulated resistance wires that lie on top of a polyester base cloth. The wire itself is composed of copper alloy, the insulation is fluorine, and the wiring is adhered to the base cloth with polyethylene. Power to the wiring is supplied by the product’s polyvinylchloride (PVC) harness, which is plugged into an outlet in the automobile. The product is to be installed underneath the trim cover of automobile seats at your customers’ production plants. The applicable subheading for the seat heater assembly for automobiles will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division