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October 9, 2008 CBP Bulletin Notice on Classification of a Seat Heater Assembly for Automobiles

In the October 9, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 42), CBP published a notice proposing to revoke one ruling and revoke a treatment as follows:

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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of a seat heater assembly for automobiles. Additionally, CBP proposes that this notice cover any rulings on this merchandise which may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.

CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by November 7, 2008, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.

Seat heater assembly. The merchandise is described as a seat heater assembly for automobiles, specifically Part Number SP 4729K. The item is not a seat but rather a pad that is installed into the seat itself. It is composed of insulated resistance wires that lie on top of a polyester base cloth. The wire itself is composed of copper alloy, the insulation is fluorine, and the wiring is adhered to the base cloth with polyethylene. Power to the wiring is supplied by the product's polyvinylchloride (PVC) harness, which is plugged into an outlet in the automobile. The product is to be installed underneath the trim cover of automobile seats at your customers' production plants.

CBP is proposing to issue HQ H035440 in order to revoke NY N004869 and reclassify the seat heater assembly under HTS 8543.70.96 as "Electrical machines and apparatus having individual functions, Other: Other: Other" rather than 9401.90.1085, as "Parts of seats of a kind used for motor vehicles: Other".

CBP proposes this change as a correction based on prior court cases (see bulletin for details) concerning the nature of "parts". There are two tests for determining if goods are parts: 1) the imported item is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article, and 2) a device may be a "part" of an article even though its use is optional and the article will function without it, if the device is dedicated solely for use with the article and, once installed, the article will not operate without it.

CBP proposes that the seat heater assembly is not a "part" of a seat because whether or not the seat heater is applied to its specific use, the car seat still functions as a seat. Instead, CBP suggests that the seat heater is an "accessory." As 9401.90 does not provide for accessories, classification there is precluded.

In this case, the heating function provided by the subject seat heater is an ''individual function'' because it can be performed independently of any other machine or appliance. In addition, the seat heater assembly is not provided for in any other heading of Chapter 85. As such, CBP proposes that it is classified in heading 8543, by the terms of that heading.

CBP now proposes that by application of GRI 1, the seat heater assembly for automobiles should be classified under HTS 8543.70.96, which provides for: "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other."

Proposed: 8543.70.96, 2.6%; Current: 9401.90.1085, duty-free

October 9, 2008 CBP Bulletin (Vol. 42, No. 42) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/