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NY 858078

December 4, 1990



TARIFF NO.: 8302.30.3000

Mr. Dennis M. Tofin
Calmar Industries Inc.
P.O. Box 730
403 Saskatchewan Avenue EAst
Outlook, Sask.
Canada S0L 2N0

RE: The tariff classification of a seat lift kit from Canada

Dear Mr. Tofin:

In your letter dated November 5, 1990 you requested a tariff classification ruling. You have enclosed descriptive literature and installation instructions.

The imported product is a seat lift kit which is intended to be used for the purpose of raising the floor mounted rear bench of Ford series 150 supercab pickup trucks. The kit includes left and right metal bench brackets, left and right seat back brackets, two seat belt extension bars, a VELCRO strip (two component hook and loop pile fastener material), and possibly the mounting hardware. For purposes of this letter, it is assumed the brackets are made of iron or steel.

The metal bench brackets bolt directly to the existing seat bench and bench mounting holes on the cab floor. The back brackets carry an angle section that supports the rear edge of the seat bench. The seat back is retained in an upright position with a hook and loop pole fastener with one component secured to the truck cab and the other to the rear seat. The seat belts are extended using angled extension bars. The seat bench and the bottom of the seat back are moved forwards so that the seat back slopes upwardly and to the rear. Installation of the kit raises the bench and back approximately 4 1/2 inches affording better visibility for rear passengers, and makes the rear seat more comfortable for the occupants.

The applicable subheading for the seat lift kit will be 8302.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other mountings, fittings and similar articles suitable for motor vehicles, of iron or steel, of aluminum or of zinc. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8302.30.3000, HTS, which originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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