F80971 F8 Ruling Active

The tariff classification of a Supreme Seat Belt Adjuster from China

Issued December 30, 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 Supreme Seat Belt Adjuster Style #50003. The item is made of polyolefin elastomer, which provides softness, comfort and strength. It is also made of a thick EVA foam backing that is soft and strong to give maximum comfort and protection. The Seat Belt Adjuster is designed to be used with an automotive seat belt in order to make lap/shoulder belt use comfortable for children. It is engineered to keep the lap belt low on the hips and to keep the shoulder strap properly positioned across the chest.

CBP rationale

The applicable subheading for the Supreme Seat Belt Adjuster 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 F80971 December 30, 1999 CLA-2-87:RR:NC:MM:101 F80971 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Betty Pettis Planning & Logistics Office Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439-0989 RE: The tariff classification of a Supreme Seat Belt Adjuster from China Dear Ms. Pettis: In your letter dated December 15, 1999 you requested a tariff classification ruling. You submitted a sample of the Supreme Seat Belt Adjuster Style #50003. The item is made of polyolefin elastomer, which provides softness, comfort and strength. It is also made of a thick EVA foam backing that is soft and strong to give maximum comfort and protection. The Seat Belt Adjuster is designed to be used with an automotive seat belt in order to make lap/shoulder belt use comfortable for children. It is engineered to keep the lap belt low on the hips and to keep the shoulder strap properly positioned across the chest. The applicable subheading for the Supreme Seat Belt Adjuster 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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