The tariff classification of automobile seat track roller guide from Japan.

N092741 February 1, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Daniel Cannistra Crowell and Moring 1001 Pennsylvania Avenue Washington, DC 20004 RE: The tariff classification of automobile seat track roller guide from Japan. Dear Mr. Cannistra: In your letter dated January 28, 2010, on behalf of Aisin Holdings of America, you requested a tariff classification ruling. Photographs, diagrams and description have been provided for an automobile seat part referred to as a seat track roller guide and identified as part number 72413-99963. The unit is comprised of an upper rail and lower rail. The upper and lower rails are a base metal assembly, with a lower slotted track for engaging a roller to adjust the position of the seat. The seat track roller guide is mounted on brackets that are attached to the body of the automobile and the seat will not function in absence of the seat guides. You advise on behalf of your client that the seat track roller guide is designed specifically and exclusively as a component of an automobile seat. The applicable subheading for the worm assembly will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats… 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division