CLA-2 RR:CR:GC 966113 GOB
John P. Smirnow
Katten Muchin Zavis Rosenman
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693
RE: Modification of NY H88554; Components of Car Seat Device
Dear Mr. Smirnow:
This letter is in reply to your letter of October 23, 2002, on behalf of Imasen Bucyrus Technology, Inc. (“IB Tech”), in which you request that we reconsider the classification of certain items in NY H88554 dated February 28, 2002. NY H88554 was issued to a party other than you and your firm on behalf of IB Tech. We have also considered the points raised by you and your colleagues in the telephone conference of January 30, 2003, and your additional written submission of February 26, 2003.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY H88554, as described below, was published in the Customs Bulletin on August 6, 2003. Two comments were received in response to the notice.
FACTS:
In H88554, the four items pertinent to your request were described as follows:
The first item, “COVER,” is a molded plastic piece used on a Full Seat Device. It is designed so that it fits perfectly over an exposed Recliner Assembly of the Full Seat Device. The Recliner Assembly is located at the meeting of the seat bottom and seat back. It is an adjusting hinge that allows the seat occupant to adjust the incline of the seat back. The Cover functions to provide a cosmetically smooth and visually appealing finish to the Recliner of the Full Seat Device.
The second item, the END CAP,” is a molded plastic piece used on a Full Seat Device. It is designed so that it fits perfectly in place over the exposed front end of the slide rail of the Full Seat Device. The End Cap snaps into place on the slide rail, and functions to provide a cosmetically smooth and visually appealing finish to the front of the Full Seat Device.
The third item, “SLIDE,” is a molded plastic piece used on a Full Seat Device. The slide is approximately 14 cm long and approximately 1.8 cm wide. It is an “L-shaped” piece, designed to fit perfectly and permanently (snaps into place) along the inside track of a lower slide rail on a Full Seat Device. Each lower rail uses four of these slides. The Slide functions as a bushing to help protect the Full Seat Device rails from possible damage caused by the metal on metal contact from the sliding of the rails. They are a necessary component of the seat adjusting mechanism, and you state, are specifically designed for and used solely with the Full Seat Device, and cannot be used in any other application.
The fourth item, “BUSH,” is a circular collar-like bushing made of base metal. It is used on a Full Seat Device as a bushing to protect a metal pipe assembly from damage when in use. The Pipe is the component of the Full Seat Device which, when rotated by an electric motor, assists in seat height adjustment. The Bush is placed inside the Pipe and welded into place. You state that the bushing is specifically designed for and used solely with the Full Seat Device, and cannot be used in any other application.
IB Tech states as follows with respect to the relevant manufacturing process:
The . . . slide, bush, cover, and end cap are designed together with all other parts of a specific finished seat such that the seat cannot be placed on the floor of an automobile without all of its components. The interrelatedness of the . . . slide, bush, cover, and end cap and all other parts comprising the finished seat is therefore recognized at the onset of motor vehicle seat production.
Subsequent to seat design, IB Tech incorporates the . . . slide, bush, cover, and end cap, as well as other seat parts, into a full seat device. At this stage of production, the full seat device is most accurately viewed as a collection of certain parts of a motor vehicle seat.
Upon completion of the full seat device, IB Tech then transfers the full seat device to a motor vehicle seat manufacturer. The seat manufacturer subsequently combines the full seat device together with all other seat parts, e.g., the seat back and seat bottom, into a finished motor vehicle seat. It is important to recognize that all parts of the motor vehicle seat are incorporated into the finished motor vehicle seat by the seat manufacturer prior to being sent to the automobile manufacturer. No separate seat parts are sent directly to the automobile manufacturer.
Once all seat parts have been assembled into a finished motor vehicle seat, the finished seat is then transferred from the seat manufacturer’s facility to an automobile assembly facility where the seat is installed in an automobile, i.e., the seat is placed on the floor of the vehicle, bolted down, and electrical connections are established where necessary. Only a finished motor vehicle seat is capable of being properly installed within the automobile.
In NY H88554, Customs classified the cover, end cap, slide, and bush in subheading 8708.29.50, HTSUS.
ISSUE:
What is the classification under the HTSUS of the above-described goods?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows . . . and base metal parts thereof:
8302.30 Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof:
8302.30.30 Of iron or steel, of aluminum or of zinc
8302.42 Other; suitable for furniture
8302.42.30 Of iron or steel, of aluminum or of zinc
* * * * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
8708.29 Other:
8708.29.50 Other
* * * * * *
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.90 Parts:
9401.90.10 Of seats of a kind used for motor vehicles
Note 2(c) to Section XV, HTSUS, which includes Chapter 83, provides in pertinent part as follows:
2. Throughout the tariff schedule, the expression “parts of general use” means:
. . .
(c) Articles of heading 8301, 8302, 8308, or 8310 . . .
[Emphasis in original.]
Note 2(b) to Section XVII, HTSUS, which includes Chapter 87, provides:
2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
. . .
(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39);
[Emphasis in original.]
Note 1(d) to Chapter 94, HTSUS, provides:
1. This chapter does not cover:
. . .
(d) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;
Pursuant to Note 2(c) to Section XV, Note 2(b) to Section XVII, and Note 1(d) to Chapter 94, if the goods at issue are described in heading 8302, HTSUS, that provision takes precedence over heading 8708, HTSUS, and heading 9401, HTSUS. Therefore, the initial inquiry is whether the goods at issue are described in heading 8302, HTSUS, i.e., are they base metal mountings, fittings and similar articles suitable for furniture, doors, etc?
In HQ 959052 dated May 17, 1996, we examined “mounting” in the context of heading 8302, HTSUS. We stated:
The term “mounting” (“mount”) is broadly defined as a frame or support, such as, “an undercarriage or part on which a device (as a motor or artillery piece) rests in service,” or “an attachment for an accessory.” Webster’s Ninth New Collegiate Dictionary, pp. 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together.
Webster’s Third New International Dictionary (unabridged; 1961) defines “fitting” is described as follows:
1 a : something used in fitting up : accessory, adjunct, attachment . . . b. a small often standardized part (as a coupling, valve, gauge) entering into the construction of a boiler, steam, water or gas supply installation or other apparatus . . .
EN 83.02 provides in pertinent part as follows:
This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. . . . This heading does not, however, extend to goods forming an essential part of the structure of an article, such as window frames or swivel devices for revolving chairs.
This heading covers:
. . .
(C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or motor vehicles), not being parts or accessories of Section XVII. For example, made up ornamental beading strips; foot rests; grip bars; rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms; specialised ash trays; tail-board fastening fittings.
. . .
(E) Mountings, fittings and similar articles suitable for furniture
This group includes:
(1) Protective studs (with one or more points) for legs of furniture, etc.; metal decorative fittings; shelf adjusters for book cases, etc.; fittings for cupboards; bedsteads, etc.; keyhole plates
(2) Corner braces, reinforcing plates, angles, etc.
(3) Catches (including ball spring catches), bolts, fasteners, latches, etc. (other than key-operated bolts of heading 83.01).
(4) Hasps and staples for chests, etc.
(5) Handles and knobs, including those for locks or latches.
[All emphasis in original.]
After consideration, we find that the cover, end cap, slide, and bush are not described in heading 8302, HTSUS, based upon our belief that they are not within the common and commercial meaning of mountings (e.g., they do not serve as frames or supports), fittings, or similar articles, as discussed above. In making this finding, we also conclude that the subject goods are not of the same class or kind as the items enumerated in EN 83.02, above.
The next inquiry is whether the subject goods are described in Heading 8708, HTSUS or heading 9401, HTSUS. We note that heading 8708, HTSUS, includes parts and accessories of certain motor vehicles while heading 9401 includes parts of certain seats but does not include accessories.
We believe that under GRI 3(a) the subject goods are more narrowly and specifically provided for as parts of seats than as parts of motor vehicles. The facts indicate that “. . . all parts of the motor vehicle seat are incorporated into the finished motor vehicle seat by the seat manufacturer prior to being sent to the automobile manufacturer. No separate seat parts are sent directly to the automobile manufacturer. Once all seat parts have been assembled into a finished motor vehicle seat, the finished seat is then transferred from the seat manufacturer’s facility to an automobile assembly facility where the seat is installed in an automobile . . .” The subject goods become part of the seat, which subsequently is installed in the motor vehicle. We are satisfied that the subject goods are “parts” of the seats, as they meet the various tests enunciated by the courts. See, e.g., Bauerhin Technologies v. United States, 110 F. 3d 774 (Fed. Cir. 1997), aff’g 914 F. Supp. 554 (CIT 1995).
Accordingly, we find that the cover, end cap, slide, and bush are provided for in heading 9401, HTSUS. They are classified in subheading 9401.90.10, HTSUS, as: “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles."
Our findings are consistent with the following rulings: NY H88691 dated March 8, 2002, where Customs classified a seat adjustment assembly in subheading 9401.90.10, HTSUS; NY F81117 dated January 7, 2000, where Customs classified a front seat back latch assembly in subheading 9401.90.10, HTSUS; and NY 870789 dated February 7, 1992, where Customs classified a metal bar which was part of an automatic seat adjuster in subheading 9401.90.10, HTSUS.
HOLDING:
The cover, end cap, slide, and bush are classified in subheading 9401.90.10, HTSUS, as: “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles."
EFFECT ON OTHER RULINGS:
NY H88554 is modified as to the cover, end cap, slide and bush. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division