The tariff classification of an automotive seat belt shoulder harness pad from China

NY B87899 August 1, 1997 CLA-2-87:RR:NC:1:101 B87899 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an automotive seat belt shoulder harness pad from China Dear Ms. Aldinger: In your letter dated July 17, 1997, you requested a tariff classification ruling. The item concerned (shown below) is an 11¬"L X 5¬"W rectangular piece of predominantly purple plaid, sewn fabric. One side of the fabric has three small squares of Velcro sewn on one edge and three small squares of tufted fabric on the other edge. One-half of the other side of the rectangular piece of fabric has an ochre, tufted piece of fleece-like material sewn onto it. A sewn-on tag on the item says the fabric is 65% polyester and 35% cotton and filled with 100% polyester; there is no filling, however, in the sample provided. [Front] [Back] The primary function of the item is to attach around the portion of an automotive seat belt shoulder harness which fits over the top of a person's shoulder to cushion the shoulder from chaffing by the shoulder harness. You state that this item will be purchased FOB Hong Kong for a unit cost of $1.82 each and will be imported into the U.S. through various east and west coast ports. The retail packaging enclosing the sample provided with your Ruling Request states that the item is manufactured by BLUE RIDGE INTERNATIONAL PRODUCTS COMPANY; the BLUE RIDGE INTERNATIONAL PRODUCTS COMPANY Item Number of the item is 71112-L. The applicable subheading for the Ortho-Fleece Seat-Belt Buddy Shoulder Cushion (Rite Aid Item #972548) 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