The tariff classification of power seat switch covers from Japan.

NY R02022 June 20, 2005 CLA-2-85:RR:NC:1:110 R02022 CATEGORY: Classification TARIFF NO.: 8538.90.6000 Mr. Martin W. Dooley Multimodal International, Ltd. 2100 E. Devon Ave., Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of power seat switch covers from Japan. Dear Mr. Dooley: In your letter dated May 20, 2005, on behalf of your client Toyota Tsusho America, Inc. (TTA) you requested a tariff classification ruling. The merchandise under consideration is a plastic power seat switch cover, TTA part number 8492160080EO. The power seat switch cover is a molded plastic oval cover/cap with a printed graphics of a seat and directional arrows indicating up, down, forward, back, front and rear tilt adjustments for a motor vehicle power seat. The cover is snapped onto the actuator of the power seat switch after the switch is assembled into the occupant seat assembly. The seat is adjusted moving the cover as indicated by the graphics printed on it. This part is produced in several different colors to match color schemes of several interior color options. In your letter you suggest that the plastic power seat switch cover could be classified under subheading 8708.29.5060 Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other; or subheading 9401.90.1085, HTS, which provides for Seats…and parts thereof: Parts: Of seats of a kind used for motor vehicles: Other. We disagree with your proposed classification because this switch cover is neither a body part nor a seat part. It is more specifically provided for as part of a switch. The power seat switch cover is properly classified under heading 8538, HTS. The applicable subheading for the power seat switch cover (P/N 8492160080EO) will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535,8536 or 8537: Other: Other: Molded parts.” The general rate of duty will be 3.5 percent ad valorem. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division