The tariff classification of an automobile seat component from Japan.

NY R04585 August 15, 2006 CLA-2-94:RR:E:NC:SP:233 R04585 CATEGORY: Classification TARIFF NO.: 9401.90.1085 Mr. Dennis Forhart PricewaterhouseCoopers 1420 Fifth Avenue Suite 1900 Seattle, WA 98101 RE: The tariff classification of an automobile seat component from Japan. Dear Mr. Forhart: In your letter dated August 8, 2006, on behalf of Aisin Holdings of America, you requested a tariff classification ruling. The item under consideration is an automobile seat component identified as 435500-10590 Recliner Assembly. The recliner assembly is manually operated to adjust the position of and to hold the seat back at a desired angle. The gear in this assembly is located in the upper right bracket of the seat back, which actuates levers connected to the spring-loaded lower seat brackets. The upper seat back brackets are connected by an actuating arm that forms both the right and left upper seat brackets. The recliner assembly is designed for and used solely with automobile seats. The applicable subheading for the Recliner Assembly 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division