CLA-2 OT: CTF: TCM: H257851 ERB
Port Director
Port of Seattle, U.S. Customs and Border Protection
1000 2nd Avenue, Suite 2100
Seattle, WA 98104-3629
Attn: Michael L. Urbick, Entry Branch Chief
RE: Application for Further Review of Protest Number 3001-14-100235, Modification of New York Ruling Letter H88186; Tariff classification of rails, gear boxes, and shafts of motor vehicle seats
Dear Port Director:
This letter is in reply to the Application for Further Review (AFR) of Protest Number 3001-14-100235, filed June 23, 2014, by counsel on behalf of Imasen Bucyrus Technology, Inc. (IB Tech). The Protest is against U.S. Customs and Border Protection’s (CBP) classification of rails, gear boxes, and shafts used in seats of motor vehicles under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of each component was provided to this office for analysis and is being returned with our response.
FACTS:
The representative entry for the instant AFR entered on August 12, 2013, with all components classified in subheading 9401.90.1085, HTSUS, which provides for, “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: Other.” On December 19, 2013 CBP informed IB Tech via CBP Form 29 (CF 29) Notice of Action that the parts which are the subject of the instant AFR were misclassified. They were subsequently rate advanced and the shafts were classified under subheading 8302.42.30, HTSUS, which provides for, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows…and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc”, and the rails and gear boxes were classified under subheading 8708.29.50, HTSUS, which provides for, “Part and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.” The representative entry was liquidated pursuant to the classifications noted in the CF 29 on April 4, 2014. IB Tech argues in the instant AFR that the goods were correctly classified as entered.
First, the rails at issue are described as “upper” and “lower” rails, which work in tandem by sliding across each other to allow a motor vehicle seat to slide forward and backwards. The rails are installed in and used in, both power and manual seats.
Second, the gear boxes at issue are described as 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 a lower rail. When a motor [not protested in this AFR] rotates the rod, the torque on the threaded rod forces the rod to move forward or backwards in relation to the stationary centerpiece attached to the lower rail. The gearboxes are used only in motor vehicles with power seats.
Third, and finally, the shafts at issue are described as mechanisms that enable the motor vehicle seat to move, specifically reclining and inclining positions. Each reclining mechanism includes an inner and outer shaft and a connecting shaft. The inner and outer shafts each combine with other parts of the seat (e.g. nuts and bolts) to form the inner and outer reclining adjusters, which are the joints between the seat back and the seat base that enable the seat back to articulate. The connecting shaft attaches to the inward ends of the shafts in the inner and outer reclining adjusters and synchronizes the locked and unlocking mechanisms so that both sides disengage and reengage simultaneously. When the connected handle or side lever on the seat is pulled (in the case of a manual seat) or when the power lever is activated (in the case of a power seat), the shaft on the handle/lever side rotates and simultaneously turns the connecting shaft and the shaft on the other end, which disengages the reclining adjusters’ internal locking mechanisms and allows the seat back to incline or recline.
ISSUE:
Whether goods imported described as rails, gear boxes, and shafts for use in seats of motor vehicles are classified as shafts of heading 8302, HTSUS, and rails and gear boxes of heading 8708, HTSUS, or if they are all classified as parts of seats of heading 9402, HTSUS.
LAW & ANALYSIS:
Initially, we note that this matter is protestable under 19 U.S.C. § 1514(a) (2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2) (B)(ii), (iii)(codified as amended at 19 U.S.C. § 1514 (c) (3) (2006)).
Further Review of Protest Number 3001-14-100235 is properly accorded to IB Tech pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee. Specifically, IB Tech argues that the Port’s actions are inconsistent with Headquarters Ruling Letters (HQ) 965970, HQ 966601, and HQ 966113, all dated October 14, 2003, as well as HQ H966450 dated October 27, 2003.
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the heading of tariff schedule and any relative section or chapter notes, and unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The HTSUS headings under consideration here 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 . . .
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);
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, it must be determined at the outset whether the goods at issue are described in heading 8302, HTSUS, i.e., base metal mountings, fittings and similar articles suitable for furniture, doors, etc.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. -80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN 83.02 provides in relevant part, the following:
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.
The EN 87.08, provides, in part:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05 provided the parts and accessories fulfill both the following conditions:
They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and
They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
Parts and accessories of this heading include:
(B) Parts of bodies and associated accessories, for example, floor boards…floor mats (…), etc.
The EN 94.01 provides, the following, in relevant part:
Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter),…
Classification of seat adjuster parts of seats for automobiles has been addressed by this office many times. Pursuant to GRI 3(a), components of car seat adjusters are classified as parts of motor vehicle seats of subheading 9401.90, HTSUS.
In HQ 965970, dated October 14, 2003, CBP modified New York Ruling Letter (NY) H88185 regarding car seat adjuster components. Specifically, HQ 965970 regarded items called “SLIDE INNER RAIL”, “SLIDE OUTER RAIL,” and “WIRE COMP.” In the analysis, CBP pointed to HQ 959052, dated May 17, 1996, which cited Webster’s Ninth New Collegiate Dictionary, pp. 775-776 (1990), Webster’s Third New International Dictionary (unabridged; 1961) and the ENs to 83.02, and found that the goods were not within the common and commercial meaning of mountings, (e.g., they do not serve as frames or supports), fittings, or similar articles. This office also determined that the subject goods were not of the same class or kind as the items enumerated in the EN 83.02. See HQ 965970.
CBP next considered heading 8708, HTSUS. However, this office concluded that the goods were more narrowly and specifically provided for as parts of seats than as parts of motor vehicles, under a GRI 3(a) analysis. Specifically, CBP stated:
[A]ll 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 HQ 965970, quoting e.g. Bauerhin Technologies v. United States, 110 F. 3d 774 (Fed. Cir. 1997), aff’d 914 F. Supp. 554 (CIT 1995). Accordingly, CBP found in HQ 965970 that the slide inner rail, the slide outer rail, and the wire comp are provided for in heading 9401, HTSUS. The goods of HQ 965970 are substantially similar, if not identical, to the instant rails, gear boxes, and shafts under consideration
HQ 966450, dated October 27, 2003, which revoked HQ 961652 also regarded components of a car seat adjuster, specifically whether the components were “parts” of motor vehicles or whether they were parts of “seats” of a car. In revoking HQ 961652, CBP outlined a clear distinction between “automobile seats” and other types of “seats.” There, we said:
An automobile seat has certain special requirements that other seats may not have. EN 83.02 indicates that there are different types of seats and, further, that these seats may have different essential parts. The exclusion in this EN states in pertinent part:
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.
The EN indicates that there is a specific article, a “revolving chair.” Further, the “swivel” is an essential part to this specific type of seat. See also 9401.30, HTSUS, classifying “swivel seats” as a distinct type of seat. In a similar way, the automobile seat is another specific type of seat.
Thus, the car seat adjuster is an essential “part” of the car seat, not an “accessory,” and is provided for in heading 9401, HTSUS, as seats and parts thereof. Again, this office said, under GRI 3(a), heading 9401, HTSUS provides a more specific description for car seat adjusters than does heading 8708, HTSUS. Therefore, the fully assembled car seat adjusters are classifiable under subheading 9401.90.10, HTSUS, as parts of seats of a kind used for motor vehicles.
Similarly, in HQ 966113, dated October 14, 2003, CBP addressed this exact same question regarding goods described as molded plastic covers which fit over an exposed recliner assembly of a car seat; slides, which function as a bushing to protect the rails from possible damage caused by the metal on metal contact from the sliding of the rails; and bushes, a circular collar-like article made of metal used to protect a metal pipe, and which assists with seat height adjustment. There, CBP cited the aforementioned dictionaries and ENs and found that the parts were most specifically provided for in heading 9401, HTSUS, as parts of seats.
Therefore, it is abundantly clear, that parts of seats for motor vehicles are not described by heading 8302, HTSUS, i.e., as base metal mountings, fittings and similar articles suitable for furniture, doors, etc. Further, parts of seats for motor vehicles of heading 9401, HTSUS is a narrower subheading than parts of motor vehicles of heading 8708, HTSUS. Note 1(d) to Chapter 94 which excludes parts of general use as it is defined in Note 2 to Section XV, is inapplicable to the instant merchandise. The goods are provided for in heading 9401, HTSUS, as parts of seats, pursuant to GRI 3(a).
This is consistent with prior CBP rulings on nearly identical merchandise. See HQ 965970, HQ 966450, and HQ 966113, supra, and see HQ 9666001, dated October 14, 2003, classifying components of a car seat device; NY H88691, dated March 8, 2002; NY F81117, dated January 7, 2000; NY 870789, dated February 7, 1992.
The goods at issue in NY H88186 are substantially similar, if not identical to, the goods at issue in NY H88185, which was revoked by HQ 965970, and published as such in the Customs Bulletin on August 6, 2003. Therefore, pursuant to section 625 (c)(1), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)(1)), of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), NY H88186 is hereby revoked, in accordance with the analysis found in HQ 965970.
HOLDING:
Pursuant to GRI 3(a), the subject merchandise is classified under heading 9401, HTSUS. It is specifically provided for in subheading 9401.90.1085, HTSUS, which provides for, “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: Other.” The column one rate of duty is free.
Since classification of the merchandise as indicated above will result in a lower rate of duty as claimed, you are instructed to GRANT the protest.
You are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division