The tariff classification of an automobile rear seat assembly from South Korea.

N298924 August 6, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Ji Eun Lee S.A.M.C. Customs Co. Ltd. 11, Chungjang-daero, Jung-gu Busan, South Korea RE: The tariff classification of an automobile rear seat assembly from South Korea. Dear Ji Eun Lee: In your letter dated July 11, 2018, on behalf of Pyeong Hwa Automotive Co., Ltd., you requested a tariff classification ruling. Description and illustrative literature were provided. Item number 2350715 is identified as the “A JF S/Back Latch Assy RR.” The right-side, rear seat back latch assembly is fixed to the frame of the seat and operates by means of a lever, which serves to open and close the seat. A review of the documents furnished, indicates that the bill of materials is incomplete in which to offer a country of origin determination for the merchandise concerned. The bill of materials should include part number, part description, part cost and part country of origin. Also include a manufacturer’s process description from start to completion of the right-side, rear seat back latch assembly. Upon submission of the additional information, you may submit a country of origin ruling to this office. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The term “parts of general use” includes merchandise of heading 8302 of the Harmonized Tariff Schedule of the United States (HTSUS). See Note 2 to Section XV, HTSUS. “Parts of general use” are excluded from classification in Chapter 94, with its pertinent heading of 9401, Seats …., HTSUS. See Note 1 (d) to Chapter 94, HTSUS. As a result, we must determine whether the subject merchandise is classified in heading 8302, HTSUS. The terms “mounting” and “fitting” are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). In HQ 958784 dated May 17, 1996, Customs (CBP) addressed the meaning of the term “mounting:” The term “mounting” is broadly defined as a frame or support, such as, "an undercarriage or part on which a device (as a motor or an artillery piece) rests in service," or "an attachment for an accessory." Webster's Ninth New Collegiate Dictionary, pg. 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together. In HQ 966458 dated June 19, 2003, CBP further addressed the meaning of the term “mounting:” The term “mounting” is described as "something serving as a backing, support, setting etc." See Webster’s New World Dictionary of the American Language, 2nd, Edition p.931 (1974). In addition, The American Heritage Dictionary, (4thed; 2000) defines “mounting” as “…something that serves as a support setting or backing: mounting for a gem….” Still in another HQ ruling, more recent, HQ W967544 dated June 24, 2005, CBP addressed both terms “mounting” and “fitting:” “The web site Dictionary.com defines the word mounting when used as a noun as: 1. The act or manner of mounting. 2. A means of conveyance, such as a horse, on which to ride. 3. An opportunity to ride a horse in a race. 4. An object to which another is affixed or on which another is placed for accessibility, display, or use, especially: a. A glass slide for use with a microscope. b. A hinge used to fasten stamps in an album. c. A setting for a jewel. d. An undercarriage or stand on which a device rests while in service.” Webster’s New World Dictionary, Second College Edition, 1974 defines the word fitting as: ...2. a small part used to join, adjust, or adapt other parts, as in a system of pipes 3. [pl.] the fixtures, furnishings or decoration of a house, office, automobile, etc.” When interpreting and implementing the HTSUS, the ENs of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 8302 state: “This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however extend to good forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.” Upon review of our definitions above, we find that the “A JF S/Back Latch Assy RR” is not a mounting, and although it may contain a fitting such as the Pawl, it is not simply a fitting. The Pawl Operating Part is an “assembly” of parts that when put together form a component of a latch device used for the locking and unlocking of the back of an automobile’s seat. As such, the Pawl Operating Part is an essential part of the rear seat used in an automobile, and therefore it is not excluded from Chapter 94, HTSUS, with its heading of 9401, HTSUS. The applicable subheading for item number 2350715, the “A JF S/Back Latch Assy RR,” 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 in 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 the World Wide Web at https://hts.usitc.gov/current. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division