&&Part # L0474452AB03 is a 12 volt automotive seat heat/ventilation assembly that is installed inside a seat to heat and ventilate the seat. It is designed to be installed inside an automobile seat by an automobile manufacturer or automotive seat manufacturer. This product has both a heating element (resistor) and a fan.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an AR ruling you proposed tariff classification under 9401.90.00.90 as a part of a seat. This tariff classification number is not appropriate. This product does not meet the definition of a part as outlined in Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff. The automotive seat heat/ventilation assembly is not an integral component to the design nor essential to the function of a car seat in which is it used. The function of a seat is to provide seating. The function of this product is to heat or ventilate air throughout a seat.&&&&This product is a composite good that performs two functions. The heating elements (resistors) provide heat and the fan circulates the ambient air. Legal Note 3 to Section XVI dictates that the classification of composite machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.&&&&The heating element performs to heat the car seat, the fan performs the function of circulating ambient air, both functions merit equal consideration. Where it is not possible to determine the principal function it is necessary to apply General Interpretative Rule 3 (c); classification in the heading which occurs last in numerical order among those which equally merit consideration. Fans are provided for in heading 84.14 and electric heating elements (resistors) in heading 85.16.&&