CLA-2-58:RR:NC:TA:351:JK B80765

Mr. Joel A. Rios
Corrigan Dispatch Company
Box 1072
1623 Industrial Blvd.
Hidalgo, TX 78557-1072

RE: The tariff classification of polyester woven narrow fabric (seat belt webbing) from Mexico

Dear Mr. Rios:

In your letter dated December 2, 1996, received here on December 31, 1996, you requested a tariff classification ruling. You indicate that your request is on behalf of an unnamed foreign company that is in the process of establishing a U.S. corporation.

You request concerns the classification of 100% polyester woven narrow fabric that is to be used as automobile seat belt webbing. You have not enclosed a sample, but a photograph shows the material to be approximately 2 to 3 inches in width, woven in a chevron pattern typical of seat belt webbing material. You indicate that the material will be imported either in rolls, or cut to shorter lengths (we assume these lengths will be several feet). You indicate that the material is made in Mexico.

The applicable subheading for the seat belt webbing will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics; other woven fabrics; of man-made fibers; other. The rate of duty will be 6.8 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 Jeff Konzet at 212-466-5885.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division