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E83889 E8 Ruling Active

The tariff classification of a Lap Belt with Press Button Buckle from Germany

Issued July 21, 1999 by U.S. Customs and Border Protection.

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E8 E83889 (July 21, 1999)

Tariff classification

HTS codes: 8708.21.0000

Headings: 8708

Product description

You submitted a drawing for the part (Drawing Number 678-1 #1). The Lap Belt with a Press Button Buckle - Part Number 253 857 678 G consists of webbing, plunger, and receptacle (buckle). It does not contain a retractor. The purpose of the lap belt is to restrain passengers in a motor vehicle.

CBP rationale

The applicable subheading for the Lap Belt with Press Button Buckle will be 8708.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705 Other parts and accessories of bodies (including cabs): Safety seat belts.

Full text

NY E83889 July 21, 1999 CLA-2-87:RR:NC:MM:101 E83889 CATEGORY: Classification TARIFF NO.: 8708.21.0000 Ms. Martha L. Brown Volkswagen of America 3800 Hamlin Road - 4E03 Auburn Hills, Michigan 48326 RE: The tariff classification of a Lap Belt with Press Button Buckle from Germany Dear Ms. Brown: In your letter dated June 18, 1999 you requested a tariff classification ruling. You submitted a drawing for the part (Drawing Number 678-1 #1). The Lap Belt with a Press Button Buckle - Part Number 253 857 678 G consists of webbing, plunger, and receptacle (buckle). It does not contain a retractor. The purpose of the lap belt is to restrain passengers in a motor vehicle. The applicable subheading for the Lap Belt with Press Button Buckle will be 8708.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705 Other parts and accessories of bodies (including cabs): Safety seat belts. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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