Classification has been determined in accordance with the following:
General Interpretative Rules (GIRs)
GIR 1 has been used to classify this product by the terms of heading 9401 seats (other than those of heading 9402), whether convertible into beds, and parts thereof.
GIR 6 has been used to classify this product to subheading level 940199 - Parts
8 digit code 94019920 - of seats of a kind used for motor vehicles
10 digit code 9401992090 - Other than elsewhere specified in this heading
Chapter 94 Note 2
Harmonised System Explanatory Notes (HSEN) to heading 9401 (Parts)
No exclusions. The Telescopic part has been classified to 9401992090 in accordance with Harmonised System Explanatory Notes (HSENs) to Heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof