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NY R00400

May 21, 2004
CLA-2-94:RR:NC:SP:233 R00400


TARIFF NO.: 9401.90.1085

Mr. Martin W. Dooley
Multimodal International, Ltd.
2100 E. Devon Ave., Suite 102
Elk Grove Village, IL 60007

RE: The tariff classification of automobile seat components from Japan.

Dear Mr. Dooley:

In your letter dated May 19, 2004, on behalf of Toyota Tsusho America, Inc., you requested a tariff classification ruling.

You have submitted photographs of 2 automobile seat components with part numbers, inventory descriptions and functions as follows:

7187433070J Inner Lower Protector is a plastic part that is used over the adjuster tracks on the rear of the seat. It is designed to keep the consumer from seeing raw metal and also serves as a protector. It covers sharp edges.

7249758010J Frame End Cap is a plastic part that covers the metal seat track on SOLARA Power Seats. It covers up the metal workings and functions somewhat as a protector.

The parts are made of molded plastic. They come in several custom colors to match the interior color schemes of Toyota vehicles.

The applicable subheading for the above described automobile seat components will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTS), 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.

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.


Robert B. Swierupski

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