The tariff classification of seat assemblies and seat cushions for bulldozers and wheel loaders from Japan.
Active· CBP ruling HQ E82703· Issued 1999-06-04
Ruling text
NY E82703 June 4, 1999 CLA-2-84:RR:NC:MM:106 E82703 CATEGORY: Classification TARIFF NO.: 8431.49.9060 Ms. Brenda J. Byars Komatsu America International Company Ripley Parts Operations 101 N. Industrial Rd. Ripley, TN 38063 RE: The tariff classification of seat assemblies and seat cushions for bulldozers and wheel loaders from Japan. Dear Ms. Byars: In your letter dated May 20, 1999 you requested a tariff classification ruling. You submitted photographs with your request. The part identified as 14X-57-14110 is a complete seat assembly for a Komatsu medium-sized bulldozer. The seat is comprised of two foam rubber vinyl-covered cushions with metal frames. The cushions are joined together by an adjustable steel hinge with plastic cap. The bottom of the seat is a wood board to be attached to the bottom of the bulldozer cab. This seat assembly is specifically designed for the Komatsu bulldozer. The part identified as 423-57-11104 is a complete seat assembly for a Komatsu wheel loader. The seat is comprised of foam rubber vinyl covered cushions assembled on a metal frame to be bolted to the bottom of the wheel loader cab. This seat assembly is specifically designed for the Komatsu wheel loader. The part identified as 987451C1 is a seat cushion for a complete seat assembly for the Komatsu Dresser wheel loader. The cushion is made of foam rubber and covered with vinyl. The cushion is designed to be used exclusively in the seat assembly for the Komatsu Dresser wheel loader. These articles are parts of machines of Section XVI of the Harmonized Tariff Schedule of the United States (HTS). As such they are classified according to Section XVI Notes 1 and 2. Since there is no language in Note 1 to exclude these goods from Section XVI, they will be classified according to Section XVI Note 2, which states how parts of machines are to be classified. The applicable subheading for the seat assemblies and seat cushions for bulldozers and wheel loaders will be 8431.49.9060, HTS, which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8426, 8429 or 8430: other. The rate of duty will be free. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Source: rulings.cbp.gov — ruling E82703, retrieved 2026-10-12T05:39:31Z, republished verbatim. This digest is informational; only CBP issues binding rulings.