D86466 D8 Ruling Active

The tariff classification of a Seat Belt Buddy from China

Issued January 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted a sample of the Seat Belt Buddy, a shoulder cushion which attaches to the shoulder strap of automobile lap/shoulder belts. It is made of 65% polyester 35% cotton material and attaches to the shoulder strap by means of Velcro closures. Its purpose is to relieve shoulder strap discomfort in the shoulder/neck area of the body.

CBP rationale

The applicable subheading for the Seat Belt Buddy will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of 8701 to 88705: Other parts and accessories of bodies (including cabs): Other: Other.

Full text

NY D86466 January 12, 1999 CLA-2-87:RR:NC:MM:101 D86466 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Barbara O. Frennea Manager-Mobile Division M.G. Maher & Company, Inc. 82 St. Michael St. Mobile, Alabama 36602 RE: The tariff classification of a Seat Belt Buddy from China Dear Ms. Frennea: In your letter dated January 4, 1999 you requested a tariff classification ruling. You submitted a sample of the Seat Belt Buddy, a shoulder cushion which attaches to the shoulder strap of automobile lap/shoulder belts. It is made of 65% polyester 35% cotton material and attaches to the shoulder strap by means of Velcro closures. Its purpose is to relieve shoulder strap discomfort in the shoulder/neck area of the body. The applicable subheading for the Seat Belt Buddy will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of 8701 to 88705: Other parts and accessories of bodies (including cabs): Other: Other. The rate of duty will be 2.5% 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. After January 28, 1999 the telephone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →