CLA-2-94:OT:RR:NC:N4:433
Randi Keenan
Manager, Import Compliance
Med-Eng, LLC
Division of the Safariland Group
13386 International Parkway
Jacksonville, FL 32218
RE: The tariff classification of seats and parts of seats from Canada.
Dear Ms. Keenan:
In your letter dated October 12, 2016, you requested a tariff classification ruling. Descriptive and illustrative literature were provided.
The merchandise concerned is referred to as the “Blast Attenuation Seats.” You also requested a tariff classification ruling on seatbacks, seat pans, seat cushions, headrests, a seat belt harness assembly, a handle assembly and seat slider kits associated with the merchandise concerned.
“MED-ENGtm offers a series of highly effective “Blast Attenuation Seats” for new and retrofit Tactical and Combat Vehicle programs to protect drivers, commanders and troops. Their design allows occupants to perform occupational tasks and isolate them from the effects of Improvised Explosive Devices (IEDs), mines and sudden impact.” Depending upon the vehicle, the “Blast Attenuation Seats” are configured to be mounted to the floor, ceiling or wall of those vehicles. Illustrative literature indicates three types of seats for the merchandise concerned: the TWV Driver Seat – floor mounted; the Stryker Commander Seat – ceiling mounted; and the Combat Vehicle / Infantry Fighting Vehicle Troop Seat – wall mounted.
The frame of the Blast Seats is composed approximately of 75% aluminum, 15% steel, with the remaining 10% comprised of brass, stainless steel and plastic. The cushions for the Blast Seats are made of polyurethane foam. The manufacturing process breakdown is approximately 70% sheet metal (bending, punching, cutting and welding), 20% machining (lathe and mill) and 10% other (sewing, painting and finishing). Depicted photos of the merchandise concerned indicate seat cushions and seatbacks attached to metal frames, and depending upon the vehicle will be floor mounted, ceiling mounted or wall mounted.
You indicate the possibility of two headings for the merchandise concerned, that of heading 8710 of the Harmonized Tariff Schedule of the United States (HTSUS) “Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles” and heading 9401 of the HTSUS “Seats (other than heading 9402), whether or not convertible into beds, and parts thereof.” There are no Legal Section or Chapter Notes to headings 8710 or 9401, HTSUS, indicating one heading over the other heading for the proper classification of the merchandise concerned. As such, we invoke Additional U.S. Rules of Interpretation (AUSRI) 1. (c) to the HTSUS which states: “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a {specific provision} for such part or accessory.”
With emphasis placed on the words {specific provision} in the aforementioned paragraph above, this office finds that seats of heading 9401, HTSUS, specifically provide for the three types of “Blast Attenuation Seats.” Accordingly, the merchandise concerned is classified in heading 9401, HTSUS.
The applicable subheading for the three types of “Blast Attenuation Seats” will be 9401.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than heading 9402), whether or not convertible into beds, and parts thereof: Seats of a kind used for motor vehicles.” 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 https://hts.usitc.gov/current.
As for a tariff classification ruling on the seatbacks, seat pans, seat cushions, headrests, a seat belt harness assembly, a handle assembly and seat slider kits associated with the three types of “Blast Attenuation Seats,” we do not have “sufficient information” in which to provide the proper classification(s) upon. For each item above provide the following:
(1) A costed bill of materials to include part numbers, descriptions, unit costs, extended costs and country of origins.
(2) A material breakdown by composition (i.e., types of metal for the frame of the seats, types of metal or wood for the frames of the seat cushions and the seatbacks, types of plastic for the seat cushions and seatbacks and foam, type of fabric or textile if seat cushions and seatbacks and foam are made of such materials, and so on), weight of each material and cost of each material.
(3) A process description of manufacture from start to finish. Include photographs or schematics of each process description.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division