R01117 R0 Ruling Active

The tariff classification of a seat belt plate from Hungary.

Issued December 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.30.5000

Headings: 3926

Product description

The seat belt plate is a molded plastic piece that attaches to the side of the seat backrest by a screw and spacer. The shoulder strap slides between the backrest and the plate to hold the seat belt closer to the occupant’s body.

CBP rationale

The applicable subheading for the seat belt plate will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other.

Full text

NY R01117 December 23, 2004 CLA-2-39:RR:NC:SP:221 R01117 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a seat belt plate from Hungary. Dear Mr. Resetar: In your letter dated November 30, 2004, you requested a tariff classification ruling. The seat belt plate is a molded plastic piece that attaches to the side of the seat backrest by a screw and spacer. The shoulder strap slides between the backrest and the plate to hold the seat belt closer to the occupant’s body. The applicable subheading for the seat belt plate will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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