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NY R03008

January 19, 2006

CLA-2-83:RR:NC:N1:121 R03008


TARIFF NO.: 8302.42.3065

Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive Suite 1000
Atlanta, GA 30328

RE: The tariff classification of a child seat retrofit kit from Germany

Dear Mr. Resetar:

In your letter, dated December 21, 2005, you requested a tariff classification ruling.

The merchandise is the Child Seat Retrofit Kit (PCNA18a). This kit contains several parts that serve to convert the passenger seat of a two-seat sports car to enable it to safely accept a child car seat. The following components are included in the kit: one steel anchor bracket, four stainless steel oval head bolts, five stainless steel hex nuts, one stop segment (stud), one steel washer, one plastic tie-wrap, one wire harness, one warning light, one airbag on-off switch, one seat side panel and one warning sticker.

The anchor bracket attaches to the seat frame in the area where the backrest and seat bottom meet, creating two latching points for the attachment of a child car seat. The on-off switch mounts onto a seat side panel included in the kit, which is then installed on the side of the car’s seat bottom, replacing the existing panel. The cable harness connects the on-off switch to an existing airbag control unit, which when switched to the “off” position, deactivates the passenger dashboard airbag. The warning light, which is mounted on the vehicle’s center console, illuminates when the switch is off.

You state in your letter that you believe the kit should be classified in heading 9401, HTSUS, as parts of seats, per GRI 3(c). This office disagrees. The kit meets all the requirements of a set as per GRI 3(b)(X). The essential character of the set is provided by the steel anchor bracket. Its function is to attach to the seat frame and provide a support onto which a child’s car seat can be attached. As such, it is our determination that the kit falls within heading 8302, HTSUS, and is a “part of general use” as defined in Note 2, Section XV, HTSUS. Parts of general use are excluded from classification in chapter 94, HTSUS, per Note 1(d).

The applicable subheading for the Child Safety Retrofit Kit will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articlesother mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.

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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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