CLA-2-83:OT:RR:NC:N1:121
Mr. Matthew M. Kemper, LCB
Customs & International Trade Manager
Crowell & Moring LLP
1001 Pennsylvania Ave, NW
Washington, DC 20004
RE: The tariff classification of motor vehicle seat hinge pins and a guide pin from Japan
Dear Mr. Kemper:
In your letter dated February 23, 2011, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. The submitted samples will be returned to you.
The merchandise under consideration is four hinge pins and a guide pin for use on motor vehicle seats. Samples of two of the hinge pins and the guide pin were submitted and will be retained by this office.
Parts 435561-10330, 435561-10360, 433561-10040 and 432519-10070 are steel hinge pins for both power and manual automobile seats. They are components of a pivot joint hinge that provides rotational movement allowing the seat to recline backward and forward. The pins mate the seat cushion and upper back structure to the hinge using two holes in the frames of each, thus enabling the seat to rotate about the pin.
Part 432935-10170 is a steel guide pin for an automobile seat. It aligns the seat foot bracket to the vehicle floor cross-member. It is not part of a hinge; rather it functions as a fastening pin to permanently secure the seat to the automobile floor.
You suggest classification of the hinge pins and guide pin in subheading 9401.90.1085, Harmonized Tariff Schedule of the United States (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. This office disagrees with your proposal. Explanatory Note 83.02 states 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. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, since the subject hinge pins and guide pin serve supporting/connecting functions for a vehicle seat, we find that they meet the terms of heading 8302, HTSUS, and are "parts of general use" as defined in Section XV, Note 2. Chapter 94, Note 1(d) excludes parts of general use from classification within this chapter. Accordingly, the instant hinge pins and guide pin cannot be classified in Chapter 94.
The applicable subheading for the steel hinge pins will be 8302.10.6060, HTSUS, which provides for base metal mountings, fittings and similar articles, hinges, and parts thereof, of iron or steel, of aluminum or of zinc, other, suitable for furniture and cabinets. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the steel guide pin will be 8302.42.3065, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The duty rate 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division