NY 855957
Sept. 11, 1990
CLA-2-87:S:N:N1:101- 855957
Mr. F. Zuniga
F. Zuniga, Inc.
P.O. Box 692
Laredo, TX 78042-0692
RE: The tariff classification of an automobile safety vest from
Mexico
Dear Mr. Zuniga:
In your letter dated August 31, 1990, on behalf of Tri-Con
Industries Ltd., Columbia, MO, you requested a tariff
classification ruling. You have subitted a sample and
descriptive literature of the imported product which will be
assembled in Nuevo Laredo, Mexico.
The imported product is a safety device for children called the
"Little Cargo Auto Safety Vest." The article is designed to be solely
or principally used in automobiles. It is comprised of an aluminum
back plate, nylon vest, foam filling, various straps (shoulder, chest,
crotch and waist), and plastic buckles. The vest is placed against the
seat of the car in an upright position and is attached to the seat by
threading the automobile seat belt webbing through a stress plate which
forms the back of the vest. The lap belt is secured in special notches
on the stress plate and is buckled in the usual manner. The safety
vest is then worn by the child, much like that of a harness type life
preserver. The auto safety vest is currently fashioned for children of
approximately 25 to 40 pounds, whose height is no more than 48 inches,
and who are capable of sitting alone in an upright position.
The applicable subheading for the "Little Cargo Auto Safety Vests"
will be 8708.99.5090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport