The tariff classification of a shoulder belt adjuster fromTaiwan

NY 883185 February 26, 1993 CLA-2-87:S:N:N1:101-883185 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Katie Burke Brian A. Hill & Co., Inc. 175 McClellan Highway East Boston, MA 02128-1146 RE: The tariff classification of a shoulder belt adjuster from Taiwan Dear Ms. Burke: In your letter dated February 19, 1993, on behalf of Bandwagon Inc., Wilmington, MA, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a shoulder belt adjuster constructed of 1200 density oxford nylon cloth with a P.E. foam lining. The trim is made of a nylon web. The product is folded and has a VELCRO closure. The adjuster measures approximately nine inches long by 3 3/4 inches wide (at the top folded portion) and 6 3/4 inches wide (at the bottom folded portion). The shoulder belt adjuster is designed for sole or principal use with an automobile seat belt. The product fits around the seat belt shoulder strap to relieve the driver's (and/or the passenger's) discomfort or stress caused by the seat belt strap. The applicable subheading for the shoulder belt adjuster 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