The tariff classification of a Seat Belt Retractor Assembly from Mexico

NY J88530 September 9, 2003 CLA-2-87:RR:NC:MM:101 J88530 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Karen McSpurren TRW Safety Systems, Inc. 3801 Ursula McAllen, Texas 78503 RE: The tariff classification of a Seat Belt Retractor Assembly from Mexico Dear Ms. McSpurren: In your letter dated August 21, 2003 you requested a tariff classification ruling. You submitted a sample of a Seat Belt Retractor Assembly. You state that your “…typical retractor assembly is made up of the bracket, which houses parts to allow webbing to be wound on a spool and a metal tongue is affixed to the end of the webbing protruding from the retractor tongue is in place to be injected into a buckle assembly.” Your sample does not contain the buckle assembly because you state that in many cases that assembly is shipped separately from the retractor. The applicable subheading for the Seat Belt Retractor Assembly 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 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division