CBP Ruling 961369 — NY 809031 Revoked; Adjuster Assembly for Automotive Seat Belt

Tariff classification

Headings: 8708

GRI rules applied: GRI 3(a), GRI 6

Product description

In NY 809031, which the then-Area Director of Customs, New York Seaport, issued to you on April 20, 1995, adjuster assemblies for automobile seat belts were held to be classifiable in subheading 8708.99.8080, HTSUS, as other parts and accessories for motor vehicles of headings 8701 to 8705. These articles consist of a metal sliding track with screws on either end and a hard plastic adjuster apparatus with metal screw and catch, which is fitted into and slides on the metal sliding track. A passenger or driver may adjust his seat belt by manually operating the adjuster catch. While not stated in the text of NY 809031, the adjuster assembly is mounted by two screws to the vehicle’s B pillar. You maintain the adjuster assembly is more narrowly and specifically provided for in heading 8708 as a part or accessory of a motor vehicle body. - 2 - The provisions under consideration are as follows: 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): 8708.29 Other: 8708.29.50 Other 8708.99 Other: 8708.99.80 Other

CBP rationale

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(a) states in part that where goods are, prima facie, classifiable in two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. GRI 6 states in part that the classification of goods in the subheadings of a heading shall be according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, to Rules 1 through 5, on the understanding that only subheadings at the same level are comparable. In this case, the comparison within heading 8708 is between other parts and accessories for bodies, in subheading 8708.29.50, HTSUS, and other parts and accessories, other, in subheading 8708.99.80, HTSUS. As the adjuster assembly is mounted by screws to the vehicle’s B pillar, which we understand is part of the vehicle’s body, the provision for other parts and accessories for bodies provides the most specific description for the goods. - 3 -

Full text

HQ 961369 JUNE 8, 1999 CLA-2 RR:CR:GC 961369 JAS CATEGORY: Classification TARIFF NO.: 8708.29.5060 Raul Campos TRW Safety Systems Holding Co. 3801 Ursula McAllen, TX 78503 RE: NY 809031 Revoked; Adjuster Assembly for Automotive Seat Belt Dear Mr. Campos: In your letter of February 3, 1998, you ask that we revoke a ruling to you on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of adjuster assemblies for automobile seat belts. FACTS: In NY 809031, which the then-Area Director of Customs, New York Seaport, issued to you on April 20, 1995, adjuster assemblies for automobile seat belts were held to be classifiable in subheading 8708.99.8080, HTSUS, as other parts and accessories for motor vehicles of headings 8701 to 8705. These articles consist of a metal sliding track with screws on either end and a hard plastic adjuster apparatus with metal screw and catch, which is fitted into and slides on the metal sliding track. A passenger or driver may adjust his seat belt by manually operating the adjuster catch. While not stated in the text of NY 809031, the adjuster assembly is mounted by two screws to the vehicle’s B pillar. You maintain the adjuster assembly is more narrowly and specifically provided for in heading 8708 as a part or accessory of a motor vehicle body. - 2 - The provisions under consideration are as follows: 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): 8708.29 Other: 8708.29.50 Other 8708.99 Other: 8708.99.80 Other ISSUE: Whether the seat belt adjuster assembly is provided for in heading 8708 as parts and accessories of bodies. LAW AND ANALYSIS: Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(a) states in part that where goods are, prima facie, classifiable in two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. GRI 6 states in part that the classification of goods in the subheadings of a heading shall be according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, to Rules 1 through 5, on the understanding that only subheadings at the same level are comparable. In this case, the comparison within heading 8708 is between other parts and accessories for bodies, in subheading 8708.29.50, HTSUS, and other parts and accessories, other, in subheading 8708.99.80, HTSUS. As the adjuster assembly is mounted by screws to the vehicle’s B pillar, which we understand is part of the vehicle’s body, the provision for other parts and accessories for bodies provides the most specific description for the goods. - 3 - HOLDING: Under the authority of GRI 3(a), applied at the subheading level through GRI 6, adjuster assemblies for automobile safety seat belts, are classifiable in subheading 8708.29.5060, HTSUS. NY 809031, dated April 20, 1995, is revoked. Sincerely, John Durant, Director Commercial Rulings Division

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