The tariff classification of wire assembly parts for automobile seats from Taiwan.

N004952 January 19, 2007 CLA-2-94:RR:NC:2:233 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Ms. Darlene Irish Marisol International, LLC 1255-A Lynnfield Rd., Suite 257 Memphis, TN 38119 RE: The tariff classification of wire assembly parts for automobile seats from Taiwan. Dear Ms. Irish: In your letter dated December 27, 2006, on behalf of Jae Enterprises, Inc., you requested a tariff classification ruling. The submitted samples are various sizes of wire assemblies made of steel wire used to construct an automobile seat in the United States. The parts numbers are: 82226 S Wire 889912 Front wire seat 342806S Lumbar rod wire 345143 1 wire flex mat 345145 2 wire flex mat You have also submitted photographs depicting how the parts are used in assembly of automobile seats. The applicable subheading for the wire assembly parts for automobile seats will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), 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.” 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