The tariff classification of a steel motor vehicle seat bracket from China

N302822 March 11, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 David Parker Tiffany Sims CHB, Inc. 225 Corporate Center Drive, Suite C Stockbridge, GA 30281 RE: The tariff classification of a steel motor vehicle seat bracket from China Dear Mr. Parker: In your letter dated January 22, 2019, you requested a tariff classification ruling filed on behalf of Industrial Products International, Inc. The submitted sample has been examined and will be retained by this office. The merchandise under consideration is a motor vehicle seat bracket described as a forged keel. This item is used to mount a seat in a motor vehicle. When installed, a forged keel is mounted on a spreader, which in turn is mounted on the seat’s lower track assembly. Two of these track assemblies are attached to the vehicle’s floor board. The forged keel provides an anchor point for the seat to mount onto the seat assembly, and transfer the load of the seat to the spreaders, thereby providing rigidity and support. The forged keel is made of solid steel, and is about 5 inches high, 3 inches long, and 1½ inches wide at its base. In your letter, you suggest the forged keel could be classified in subheading 9401.90.10, 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. However, it is the opinion of this office that the item is not a part of the seat, but a fitting or mounting thereof because the forged keel serves a supporting/connecting function for a vehicle seat. Explanatory Note 83.02 states, "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)." Accordingly, we find that the keel meets the terms of heading 8302, HTSUS, and is considered "parts of general use" as defined in Section XV, Note 2. Parts of general use are precluded from classification within chapter 94 by operation of Chapter 94, Note 1(d). Therefore, the instant forged keel cannot be classified under 9401.90.10. You also suggest the forged keel could be classified in subheading 8302.30.3060, HTSUS, as a fitting for a motor vehicle. However, seats, even for motor vehicles, are considered furniture. As the subject forged keel serves a supporting/connecting function for the seat of a motor vehicle, it is considered a mounting or fitting suitable for furniture, rather than a motor vehicle. The applicable subheading for the steel forged keel will be 8302.42.3065, 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 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division