The tariff classification of a bracket part for use in a vehicle seat headrest from China

N214475 May 3, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Mr. Bob Sanshunk C.H. Robinson International, Inc. 1800 Nicholas Blvd. Elk Grove Village, IL 60007 RE: The tariff classification of a bracket part for use in a vehicle seat headrest from China Dear Sanshunk: In your letter dated April 17, 2012, you requested a tariff classification ruling on behalf of Indent Metals, LLC. A sample of the product has been submitted with your request. The merchandise under consideration, called a Mounting Tube, is a steel tube measuring approximately 1.5 cm in diameter by 4.5 cm in length with two 8 mm long grooves stamped out of one end. Each tube is made of cold drawn low-carbon steel, cut to size, stamped and surface worked prior to importation. After importation, two tubes will be welded onto a 7 inch long by 2-1/3 inch wide steel base (not included) to form a bracket, called a “Bracket ASM-Head Restraint Center OCC,” which will be used in a vehicle seat headrest. Its function is to guide and hold the stems that connect the headrest to the main section of the seat. The applicable subheading for the steel mounting tube will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The duty rate will be 3.9 percent ad valorem. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division