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NY R03532

March 29, 2006

CLA-2-94:RR:NC:SP:233 R03532


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 March 23, 2006, on behalf of Toyota Tsusho America, Inc., you requested a tariff classification ruling.

The items under consideration are 5 automobile seat components as follows:


These parts are essential to the operation of the seat as they allow the occupant to adjust the position of the seat for his safety and comfort. Part numbers 72457-18010, 72457-58010, and 72592-20040 are used to adjust the vertical height of the seat. 72525-47020 and 72526-47020 are used to adjust the position of the seat back. The parts are made of molded plastic and come in several custom colors to match the interior color schemes of Toyota vehicles. You have submitted pictures of the items, as well as a typical seat which shows the components as part of a completed seat.

The applicable subheading for the above described automobile seat components 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 vehicle, 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.


Robert B. Swierupski

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