The tariff classification of a car seat belt ratchet from China

NY F82082 February 9, 2000 CLA-2-84:RR:NC:1:103 F82082 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Paula M. Connelly, Esq. Middleton & Shrull 44 Mall Road Suite 208 Burlington, MA 01803-4530 RE: The tariff classification of a car seat belt ratchet from China Dear Ms. Connelly: In your letter dated January 17, 2000 on behalf of Sunshine Kids Juvenile Products you requested a tariff classification ruling. You submitted a sample of a ratchet mechanism, referred to as the Mighty-Tite Car Seat Belt Ratchet. The ratchet mechanism is made of plastic and steel. It basically consists of a plastic frame containing a slotted steel roller, a gear and pawl mechanism and a plastic lever/crank handle. When in use, the seat belt is threaded through the appropriate slots in the device’s frame and roller. The handle is lifted, i.e., manually worked back and forth, in order to turn the roller and tighten the seat belt to prevent it from slacking. The ratchet mechanism is designed to be used in conjunction with a car seat belt but is not permanently attached to the car or to the baby or child seat. You suggested classification of this item in subheading 8708.29.5060, 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…Other. As your basis for this suggestion you make reference to New York Rulings D86471 and D89651 and Headquarters Ruling 961369. Regarding your references to the cited rulings, none of these items involved a ratchet mechanism. Note 2(e) of Section XVII states that the expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: Machines or apparatus of; headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of 8483. This article is an article of Heading 8479 and is therefore excluded from Chapter 87 which is included in Section XVII of the HTS. It cannot be classified in subheading 8708.29.5060, HTS. The ratchet mechanism is a mechanical appliance in and of itself. Accordingly, the applicable subheading for the Mighty-Tite Car Seat Belt Ratchet will be 8479.89.9797, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division