The Product
- A recliner assembly of low-alloy steel, installed on the seat frame, that lets the seatback angle adjust and the second-row seatback fold forward.
- A track sub-assembly of low-alloy steel, installed under the seat cushion frame, that slides the seat fore and aft and carries occupant load to the floor.
- A steel cushion mounting bracket assembly that links the seat cushion frame to the vehicle floor, supporting the seat load and absorbing vibration.
- A retainer assembly of high carbon chromium steel that sits between the upper and lower seat track rails to keep clearance and reduce friction.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Four seat components: recliner assembly, track sub-assembly, cushion mounting bracket assembly, retainer assembly | HTS 9401.99.1085 | 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 |
Explanation
Heading 9401 covers seats and their parts. CBP placed all four components on the line for parts of seats of a kind used for motor vehicles: each one is built into a vehicle seat, on the seat frame, under the cushion frame, inside the seat track, or between the seat and the vehicle floor. The ruling request asked for that subheading, and CBP agreed.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a part of a seat rather than a complete seat?
- Is the seat it belongs to the kind used in a motor vehicle?
- Is it a recliner, sliding track, mounting bracket or track retainer for that seat?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9401.99.1085 | ✓ Still in the schedule | Heading 9401 › Of seats of a kind used for motor vehicles | Today's duty from South Korea |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N352533, N350961, N348721 and N342703 also classify motor vehicle seat components under 9401.99.1085. N355273, N339562, N361875 and N338389 cover seat components on neighboring seat-parts lines.
- N352533August 20, 2025Automobile seat component from South Korea9401.99.1085
- N350961July 28, 2025Automobile seat component from South Korea9401.99.1085
- N355273November 18, 2025Seat component from South Korea9401.99.1020
- N348721May 29, 2025The tariff classification and country of origin of a seat component9401.99.1085
- N339562May 2, 2024Seat component from Cambodia9401.99.9021
- N361875June 1, 2026Seat component from Vietnam9401.99.9085
- N342703October 2, 2024Motor vehicle seat component from Japan9401.99.1085
- N338389March 19, 2024Seat components from China9401.99.3580
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N355891 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms