Power Recliner Is a Motor-Vehicle Seat Part, Classifiable Under CTI 94019900: CAAR

In re Adient India Private Limited (CAAR Mumbai) M/s Adient India Private Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai seeking an advance ruling on the classification of “Power Recliner” imported for use in motor vehicle seats. The application, received on 20.08.2025, concerned whether the product should be classified as a part of motor vehicles under Heading 8708 or as a part of seats under Heading 9401 of the Customs Tariff Act, 1975. The applicant, a manufacturer and seller of automotive seating systems and components, imports power recli...