F80968 F8 Ruling Active

The tariff classification of an automotive "Comfy Tummy" Lap Belt Cushion from China

Issued December 27, 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 "Comfy Tummy" Lap Belt Cushion - Style #50008. The Lap Belt Cushion is made of a soft polyester/cotton blend material and its purpose is to fit over the lap belt of a motor vehicle. It is a lap belt cushion for pregnant women and is engineered to prevent the lap belt from chafing the abdomen.

CBP rationale

The applicable subheading for the "Comfy Tummy" Lap Belt Cushion will be 8708.29.5060, 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): Other: Other…Other.

Full text

NY F80968 December 27, 1999 CLA-2-87:RR:NC:MM:101 F80968 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Betty Pettis Planning and Logistics Office Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439-0989 RE: The tariff classification of an automotive "Comfy Tummy" Lap Belt Cushion from China Dear Ms. Pettis: In your letter dated December 13, 1999 you requested a tariff classification ruling. You submitted a sample of the "Comfy Tummy" Lap Belt Cushion - Style #50008. The Lap Belt Cushion is made of a soft polyester/cotton blend material and its purpose is to fit over the lap belt of a motor vehicle. It is a lap belt cushion for pregnant women and is engineered to prevent the lap belt from chafing the abdomen. The applicable subheading for the "Comfy Tummy" Lap Belt Cushion will be 8708.29.5060, 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): Other: Other…Other. The rate of duty will be 2.5% ad valorem. This rate of duty will remain unchanged in the year 2000. 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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