Commission Implementing Regulation (EU) No 106/2012
Of 7 February 2012 — CELEX 32012R0106
Description of the goods
A metal disc-shaped device with a diameter of approximately 8 cm and a thickness of 2 cm (so-called "round recliner"). The device has an uneven surface with a central shaft hole and it consists of the following: — a guide plate, — a spiral spring, — a hinge cam, — a slide cam, — two slide pawls, — a ratchet, and — a ring plate. It is a component of reclining mechanisms for motor vehicle seats. The device is used to adjust the angle of the seat back according to the needs of the driver or passengers and contributes to the strength of the seat. (*1) See image
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9401, 9401 90 and 9401 90 80. Given its characteristics, namely its accurate mechanical construction with several different components, the device is specifically designed to be an essential part of a reclining mechanism of a motor vehicle seat. Consequently, classification as metal mountings, fittings or similar articles under heading 8302 is excluded (see also the HS Explanatory Notes to heading 8302, first paragraph). Consequently, the device is considered to be a part of a reclining mechanism of a motor vehicle seat. The device is therefore to be classified under CN code 9401 90 80 as other parts of seats of a kind used for motor vehicles.