CLA-2-85:RR:NC:MM:101 D82817

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.,
82 St. Michael St.,
Mobile, AL 36602

RE: The tariff classification of SafeFit Buckle Alert from China

Dear Ms. Frennea:

In your letter dated September 23, 1998 you requested a tariff classification ruling.

The sample you submitted, the SafeFit Buckle Alert, is a battery operated plastic electrical device to be attached to a motor vehicle seat belt buckle. The Buckle Alert audio signals are activated each time a child buckles or unbuckles the seat belt.

The applicable subheading for the SafeFit Buckle Alert will be 8512.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: 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 212-466-5667.


Robert B. Swierupski
National Commodity
Specialist Division