The tariff classification of automobile seat track rollers from Japan.

N095266 March 4, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Daniel Cannistra Crowell and Moring LLP 1001 Pennsylvania Avenue Washington, DC 20004 RE: The tariff classification of automobile seat track rollers from Japan. Dear Mr. Cannistra: In your letter dated February 22, 2010, on behalf of Aisin Holdings of America, you requested a tariff classification ruling. Illustrations, diagrams and description have been provided for automobile manual seat track rollers, part numbers 435207-10120, 435207-10110, 435207-1010, 435207-10090 and 435207-10070. The identified part numbers are identical in terms of function and design, and reflect slight variations to allow for differing models. The unit consists of a stamped metal bracket and four metal balls. The metal balls are affixed to the bracket with a metal pin running through the metal balls – engaging the bracket. The manual seat track roller is designed to engage the upper and lower seat track rail to adjust the position of the seat. The automobile seat will not function in absence of the seat track roller. You advise on behalf of your client that the seat track roller is designed specifically and exclusively as a component of an automotive seat. The applicable subheading for the manual automobile seat track roller 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