CLA-2-94:OT:RR:NC:N5:433
Traci Hale
Nissan North America
1 Nissan Way Franklin, TN 37067
RE: The tariff classification of a motor vehicle seat component from Japan.
Dear Ms. Hale:
In your letter dated September 18, 2024, you request a binding tariff classification ruling. In lieu of samples, technical and illustrative literature, a product description, and manufacturing processes were provided.
Item 88698CY00B, the “Dynamic Damper Assembly,” is a seat component constructed of metal (steel) and rubber that will be permanently affixed to the metal frames of motor vehicle seats. The dimensions approximate 5.07” in length, 4.02” in width, and 1.32” in height. The documentation provided states, “[I]t is used to absorb vibrations and shocks in seating systems, enhancing comfort and stability. Seat Dampers are most-commonly integrated into the upper part of the backrest to counteract and reduce vibrations.” Further, “[T]he dampers can be customized to each application with a variety of design concepts and implementation methods. The system can be used to minimize headrest shaking (or) when placed underneath the seat it reduces the initial transmission of vibrations from the car into the seat structure.” The dynamic damper assembly contains no upholstery, no cushions, seat base, legs, or armrests. Installation of each dynamic damper assembly and the number of units to be installed on the structural frame of motor vehicle seats will be determined according to Original Equipment Manufacturer (OEM) specifications.
The ruling request seeks classification of the subject merchandise in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. The subject merchandise is a component of the seat within a motor vehicle. In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated, “…a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole.” As a result, classification of the subject merchandise in heading 8708, HTSUS, is precluded.
Alternatively, the ruling request seeks classification of the subject merchandise in subheading 9401.99.1085, HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the Harmonized Tariff Schedule (HTS), for “Parts,” provides: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
Further, Chapter 94, Legal Note 2 provides: “The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” The restriction on “furniture” being floor or ground standing does not apply to (parts) of furniture.
In view of the facts, the dynamic damper assembly is a dedicated article identifiable by a specific shape or specific feature as being designed solely or principally for motor vehicle seats in-so-much as it is an integral, constituent or component part. The subject merchandise will be joined or connected to motor vehicle seat frames. The size, location, and placement of the subject merchandise contributes to the identity, structure, support, and functionality of motor vehicle seats.
The ENs to Chapter 94, Heading 9401 of the HTS, for “Parts,” provides: “The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and armrests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.”
“Separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 94.04) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.”
In view of the facts, the dynamic damper assembly will be permanently integrated into the structural metal frames of motor vehicle seats and the function will be to absorb shocks and vibrations. The subject merchandise is therefore within the construct of the ENs to Chapter 94, Heading 9401, HTS, for parts.
The dynamic damper assembly is a composite good comprised of different materials (metal, rubber). The metal and rubber materials are adapted one to the other, are mutually complementary, and together they form a unitary whole. The subject merchandise incorporates 2 metal plates affixed between 4 rubber bushings. The metal plates will be permanently installed and suspended between the motor vehicle’s seat frame. The plastic material will absorb shock and the metal material will counteract, minimize, and eliminate seat vibrations and shaking while driving. The subject merchandise will be placed at one or more specific locations within a seat. The metal material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The dynamic damper assembly essential character, as a whole, is imparted by the metal materials.
The applicable subheading for the subject merchandise will be 9401.99.1085, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of seats of a kind used for motor vehicles: Other.” 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division