The tariff classification of a motor vehicle seat beltaccessory from England

NY 879502 November 3, 1992 CLA-2-87:S:N:N1:101-879502 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Haydar K. Hassan Amir Investment Inc. P.O. Box 901 Butler, PA 16003-0901 RE: The tariff classification of a motor vehicle seat belt accessory from England Dear Mr. Hassan: In your letter dated October 15, 1992 you requested a tariff classif- ication ruling. You have submitted a sample of the imported article which is called the "Klunk-klip." The "Klunk-klip" is a motor vehicle seat belt comfort control device that is made of plastic. The device can be used on most cars fitted with automatic (self retracting) seat belts. The "Klunk-klip" is designed to provide a comfort adjustment which was previously only possible with static type seat belts. Its function is to relieve the discomfort of the automatic seat belt pressing against the neck or chest of the motor vehicle driver and/or front seat passenger. The "Klunk-klip" measures approximately 5 1/4 inches long. At its top is a hook portion that fits over the anchor bolt on the door pillar; at its bottom is a plastic wedge portion. The wedge portion is a restraining clip. After the seat belt is installed through the "Klunk-klip", the wedge portion locks the seat belt in a comfortable position. The applicable subheading for the "Klunk-klip" will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. 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