The tariff classification of an automobile safety vest fromMexico

NY 855957 Sept. 11, 1990 CLA-2-87:S:N:N1:101- 855957 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. F. Zuniga F. Zuniga, Inc. P.O. Box 692 Laredo, TX 78042-0692 RE: The tariff classification of an automobile safety vest from Mexico Dear Mr. Zuniga: In your letter dated August 31, 1990, on behalf of Tri-Con Industries Ltd., Columbia, MO, you requested a tariff classification ruling. You have subitted a sample and descriptive literature of the imported product which will be assembled in Nuevo Laredo, Mexico. The imported product is a safety device for children called the "Little Cargo Auto Safety Vest." The article is designed to be solely or principally used in automobiles. It is comprised of an aluminum back plate, nylon vest, foam filling, various straps (shoulder, chest, crotch and waist), and plastic buckles. The vest is placed against the seat of the car in an upright position and is attached to the seat by threading the automobile seat belt webbing through a stress plate which forms the back of the vest. The lap belt is secured in special notches on the stress plate and is buckled in the usual manner. The safety vest is then worn by the child, much like that of a harness type life preserver. The auto safety vest is currently fashioned for children of approximately 25 to 40 pounds, whose height is no more than 48 inches, and who are capable of sitting alone in an upright position. The applicable subheading for the "Little Cargo Auto Safety Vests" will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport