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NY N026002




April 30, 2008

CLA-2-94:OT:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.1085; 3926.30.5000; 8708.29.5060

Ms. Betty Gordon
Hyundai Motor America
10550 Talbert Ave.
Fountain Valley, CA 92728

RE: The tariff classification of motor vehicle seat and car parts from South Korea.

Dear Ms. Gordon:

In your letter dated April 9, 2008, you requested a tariff classification ruling.

You have submitted diagrams and descriptive literature for five motor vehicle seat and car parts. The first is Part number 88056-3L000-A9 which is a plastic cover color coded to match the vehicle seat. It fits over the end of the seat frame mounting where the bolt connects the seat frame to the floor of the vehicle.

Part number 88160-3L100-A9 is a plastic cover color coded to match the vehicle seat. It fits along the outside of the LH side of the seat and has cut outs for the various seat knobs. It provides protection and a finished look to the seat.

Part number 84545-39000-LK is a plastic cover color coded to match the crash pad assembly. It fits on the LH side of the center section of the crash pad between the driver and passenger in the floor area. It provides a finished look to the lower crash pad and covers any electrical wires behind the crash pad.

Part number 97254-38000-LK is a plastic cover color coded to match the crash pad assembly. It fits over the hole where a photo sensor would normally go. It provides a finished look to the crash pad.

Part number 97316-39001-LK is a plastic cover color coded to match the crash pad assembly. It fits over the nozzle assembly defroster which is part of the crash pad and helps to direct the air to defrost the front windshield.

The applicable subheading for part numbers 88056-3L000-A9 and 88160-3L100-A9 will be 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of seats of a kind used for motor vehicles, Other”. The rate of duty will be free.

The applicable subheading for part numbers 84545-39000-LK and 97254-38000-LK will be 3926.30.5000, HTSUS, which provides for “Other articles of plastics: Fittings for furniture, coachwork or the like: Other”. The rate of duty will be 5.3% ad valorem.

The applicable subheading for part number 97316-39001-LK will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: Other: Other: Other”. The rate of duty will be 2.5% 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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