CLA-2-87:RR:NC:MM:101 H88186
Mr. Mitchell Neriah
Mitchell Neriah Customs Consulting Services
415 S. Prospect Ave., Suite 110
Redondo Beach, California 90277
RE: The tariff classification of Various Components (“LOWER RAIL COMP, UPPER RAIL COMP, MOTOR WITH GEAR BOX ASSY, GEAR BOX ASSY, AND RECLINER WITH MOTOR”)of Seat Adjusting Mechanisms and Seats Used in Motor Vehicles from Japan
Dear Mr. Neriah:
In your letter dated January 31, 2002 you requested a tariff classification ruling on behalf of Imasen Bucyrus Technology, Inc. (“IB Tech).
You submitted and photographs of various components of seat adjusting mechanisms and seats used in motor vehicles. You state that the complete seat adjusting mechanism is referred to by IB Tech as a “Full Seat Device.” The Full Seat Device is the entire base metal assembly upon which the seat is mounted, and allows for the seat occupant to adjust the seat position forward or reverse, adjust the seat back recline position, and in some cases, raising or lowering seat height in relation to the auto floor. The seat back and the seat bottom are attached to the Full Seat Device, and the Full Seat Device is fastened to the floor by a bracket. In your narrative you state the following:
The first two items, LOWER RAIL COMP and UPPER RAIL COMP, are base metal rails with a center groove. The are both components of a Full Seat Device and are the two rails which slide across each other to allow the auto seat to move forward or reverse. The Upper Rail Comp is fastened to the seat bottom directly, and to the Recliner Assy. The Lower Rail Comp is assembled just below the Upper Rail Comp. When used together, the Lower Rail Comp and the Upper Rail Comp create the track for the seat to move forward and reverse. The Lower Rail Comp is secured to the automobile floor by a separate bracket (called a “Foot”). You state that the Upper Rail Comp and Lower Rail Comp are specifically designed for and used solely with automobile seats.
The third item, MOTOR WITH GEAR BOX ASSY, is assembled within the track of the Upper Rail Comp. It is an assembly that consists of an electric 70 watt DC motor, a motor coupler, and a threaded adjusting rod with a corresponding grooved centerpiece that fits around the rod along its grooves. The centerpiece has two flanges that are used to fasten the centerpiece to the Lower Rail Comp. When the motor rotates the rod, the torque on the threaded rod forces the rod to move forward or reverse in relation to the stationary centerpiece attached to the Lower Rail Comp. Thus, when the motor is activated and the rod rotates, the centerpiece remains stationary, forcing the rod to move forward and reverse through the stationary centerpiece. Since the rod is ultimately attached to the Upper Rail Comp, the motor’s power is transmitted to move the Upper Rail Comp, and thus slides the entire seat forward or reverse along the rails.
The fourth item, GEAR BOX ASSY, is the MOTOR WITH GEAR BOX ASSY without the motor. It is used in the Full Seat Device which also uses the Motor With Gear Box Assy. It consists of a coupler, and a threaded adjusting rod with a corresponding grooved centerpiece that fits around the rod along its grooves. The centerpiece has two flanges that are used to fasten the centerpiece to the Lower Rail Comp. The Gear Box Assy functions exactly the same as the Motor With Gear Box except that it does not have an electric motor incorporated in its assembly. The Gear Box Assy gets its power from the same motor incorporated in the Motor With Gear Box Assy by means of flexible power transmission shaft. This shaft, called a Cable by IB Tech, allows the Full Seat Device to use a single motor to power both the left and right rails to adjust the seat position.
The fifth item, RECLINER WITH MOTOR, is an assembly consisting of a base metal hinge with upper and lower attaching bracket arms, a 70 watt DC electric motor, and a geared adjusting mechanism to adjust the incline position of a seat’s back. The upper bracket arm attaches to the seat back (upper half of the auto seat). The lower bracket arm attaches to both the seat bottom (lower half of the auto seat), and also to the Upper Rail Comp. When the motor is activated, its power is transmitted through the geared position adjust mechanism and rotates the upper bracket arm to adjust the seat’s back incline position. You state that the Recliner With Motor is specifically designed for and used solely with automobile seats.
The applicable subheading for the MOTOR WITH GEAR BOX ASSY will be 8501.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors and generators (excluding generating sets): Other DC motors; DC generators: Of an output not exceeding 750 W: Motors: Exceeding 37.5 W but not exceeding 74.6W. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the LOWER RAIL COMP, UPPER RAIL COMP, GEAR BOX ASSY, and RECLINER WITH MOTOR will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division