D86471 D8 Ruling Active

The tariff classification of a Seat Belt Adjuster 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 SafeFit Seat Belt Adjuster. It is made of fabric and a fleece-like material. It is an accessory designed for use on automobile lap/seat belts and whose function is to make lap/shoulder belt use comfortable for adults whose restraining shoulder belts do not fit properly.

CBP rationale

The applicable subheading for the Seat Belt Adjuster will be 88708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.

Full text

NY D86471 January 12, 1999 CLA-2-87:RR:NC:MM:101 D86471 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 Adjuster from China Dear Ms. Frennea: In your letter dated January 5, 1999 you requested a tariff classification ruling. You submitted a sample of the SafeFit Seat Belt Adjuster. It is made of fabric and a fleece-like material. It is an accessory designed for use on automobile lap/seat belts and whose function is to make lap/shoulder belt use comfortable for adults whose restraining shoulder belts do not fit properly. The applicable subheading for the Seat Belt Adjuster will be 88708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of 8701 to 8705: 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

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