The tariff classification of an automotive seat belt anchor from Mexico

NY B84043 April 25, 1997 CLA-2-87:RR:NC:1:101 B84043 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Raul Campos TRW Safety Systems Holding Co. 3801 Ursula McAllen, TX 78503 RE: The tariff classification of an automotive seat belt anchor from Mexico Dear Mr. Campos: In your letter dated February 26, 1997, you requested a tariff classification ruling. The item concerned (shown below) is a rectangular piece of bent, silver metal with holes in both the upper and lower portions of the piece. One end of the item is squared, the other is rounded. It measures 2 4/5"L X 1 11/20"W. You state that the function of this item, when fastened to the floor of a vehicle's interior and fitted with a seat belt sleeve and ratchet, is to support the restraint of the seat belt. You further state that the shipper of this item is TRW Vehicle Safety Systems de Mexico of Reynosa, Tamaulipas, Mexico (M.I.D. # MXTRWVEHREY); which is related to the Importer, TRW Safety Systems, Inc.; and that the item will be imported into the U.S. through the Port of Pharr, Texas. The applicable subheading for the seat belt anchor (Part #32765A) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division