CLA-2-83:OT:RR:NC:N1:121

Ms. Barbara Kane
Amsafe Commercial Products
22937 Gallatin Way
Elkhart, IN 46514

RE: The tariff classification of various parts from Taiwan and China

Dear Ms. Kane:

In your undated letter, received in this office on February 4, 2010, you requested a tariff classification ruling.

The merchandise consists of five parts designed for use in various types of vehicles. Item number 10256 is an orange plastic 3-legged web clip made in Taiwan. The clip measures approximately 3 inches in length by .75 inch in width. It is temporarily placed on the webbing of a safety seat belt to stop the webbing from retracting until the seat belt is installed in a motor vehicle. After use, the clip will be removed and discarded. Item number 71800004-053 is a tie down strap made in China and composed of a steel eyebolt attached to a blue textile strap. The eyebolt will be installed with a lug nut into the floor board of an All Terrain Vehicle to secure the ATV during transport. After delivery of the ATV to the dealer, the tie down strap will be removed and discarded. Item number 2122524 is a steel shoulder L-link made in China. It will be used in motor vehicles to mount the shoulder portion of the seat belt/harness to the frame. Item number 10224 is a metal ratchet made in China. After importation, textile material will be sewn onto the ratchet to produce tie down straps for securing loose articles on transit buses. The last item, number A10032, is an insulated wiring harness with a 5 amp open switch made in China. It will be used in the installation of the seat belt buckle to the electrical system of a motor vehicle.

The applicable subheading for the plastic clip will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other, other, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the tie down strap with eyebolt will be 7318.15.2095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel…other screws and bolts, whether or not with their nut and washers, bolts and bolts and their nuts or washers entered or exported in the same shipment. The rate of duty will be free.

The applicable subheading for the shoulder L-link will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…other mountings, fittings and similar articles for motor vehicles, and parts thereof, other. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the ratchet will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter and parts thereof, other machines and mechanical appliances, other, other, other. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the wiring harness with switch will be 8544.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ignition wiring sets and other wiring sets of a kind used in vehicles, aircrafts or ships. The rate of duty will be 5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at (646) 733-3024.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division