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NY R00858

September 30, 2004

CLA-2-83:RR:NC:N1:113 R00858


TARIFF NO.: 8302.42.3065

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

RE: The tariff classification of a seat bracket from Japan.

Dear Mr. Dooley:

In your letter dated September 23, 2004, you requested a ruling on tariff classification.

The merchandise is a bracket for a front seat cushion of a car. The bracket comes in two style numbers, 7112104090 and 7112204050. In your letter, you suggest that the bracket may be classified in heading 8302.30.3060, HTS as a fitting for a motor vehicle or in heading 9401.90.1085, HTS, as a part of furniture. Seats, even for motor vehicles, are considered furniture. In addition, in our opinion, the item is not a part of the seat, but a fitting or mounting thereof. Section XV, Note 2 provides that fittings and mountings of 8302 are “parts of general use” as defined in that note and classifiable therein.

The applicable subheading for this product will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9 percent ad valorem.

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

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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