CLA-2-85:RR:NC:MM:101 D89653

Mr. Richard J. Oates
Page & Jones, Inc.
52 N Jackson St.
Post Office Drawer J
Mobile, Alabama 36601

RE: The tariff classification of a Sesame street Buckle Alert from China

Dear Mr. Oates:

In your letter dated March 16, 1999 you requested a tariff classification ruling on behalf of your client Blue Ridge International Products.

You submitted a sample of the “Sesame Street Buckle Alert” - Style #73314. This item is a battery operated plastic electrical device to be attached to a motor vehicle seat belt buckle. The Sesame Street Buckle Alert audio signals are activated each time a child buckles or unbuckles the seat belt.

The applicable subheading for the “Sesame Street Buckle Alert” - Style #73314 will be 8512.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment...Sound signaling equipment...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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division