January 15, 2009 CBP Bulletin Notice on Classification of a Seat Heater Assembly for Automobiles
In the January 15, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 4), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of a seat heater assembly for automobiles; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after March 16, 2009.
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 issuing HQ H035440 in order to revoke NY N004869 and reclassify the seat heater assembly under HTS 8516.80.80 as "electric heating resistors, other than those of heading 8545; parts thereof: Electric heating resistors: Other," rather than 9401.90.1085, as "Parts of seats of a kind used for motor vehicles: Other."
CBP makes this change as a correction based in part 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 initially proposed that the seat heater assembly was 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 suggested that the seat heater was an "accessory." As HTS 9401.90 does not provide for accessories, CBP had proposed classifying the seat heater in HTS 8543.70.96 as "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other."
However, after receiving comments on its proposal, CBP has now determined that classification in HTS 8543.70.96 is not correct.
Based on various dictionary definitions of "resistors" and the Explanatory Notes (ENs), (see bulletin for details), CBP now concludes that a "resistor" is a device that limits the flow of electric current in an electrical circuit. In addition, the ENs to heading 8516 state that "Resistors remain classified here even if specialized for a particular machine or apparatus . . ."
According to CBP, the instant seat heating assembly provides heat to the automotive seat through electrical resistance. The alloy wiring "resists" the flow of electric current provided by the automobile's electric source and dissipates the resulting heat throughout the pad.
CBP determines that by application of GRI 1 and Additional U.S. Rule of Interpretation 1(c), the seat heater assembly for automobiles is properly classified in HTS 8516.80.80 which provides for: "Electric heating resistors, other than those of heading 8545; parts thereof: Electric heating resistors: Other."
New: 8516.80.80, duty-free; Previous: 9401.90.1085, duty-free
(See ITT's Online Archives or 10/16/08 news, 08101650, for BP summary of proposed HQ H035440.)
January 15, 2009 CBP Bulletin (Vol. 43, No. 4) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/