CLA-2-87:S:N:N1:101-871400
Mr. A.J. Bladies
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of safety seat belt buckle guards
from Canada.
Dear Mr. Bladies:
In your letter dated February 3, 1992, on behalf of Build-it
Enterprizes, Langley, B.C., Canada, you requested a tariff
classification ruling. You have submitted a sample of the
product.
The safety seat belt buckle guard is a product which is
designed to prevent the removal of seat belts by children while a
vehicle is in motion. The device is placed around the seat belt
and snapped into position. Children are unable to remove the
device as it requires two simultaneous movements, squeeze and
pull. The guard is made of plastic and measures approximately 2
1/2 inches by 3 1/4 inches 1 1/2 inches.
The applicable subheading for the safety seat belt buckle
guard will be 8708.29.0060, Harmonized Tariff Schedule of the
United States (HTS), which provides for parts and accessories of
motor vehicle bodies. The rate of duty will be 3.1 percent ad
valorem.
Goods classifiable under subheading 8708.29.0060, HTS, which
originated in the territory of Canada, will be entitled to a 1.8
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
As you requested, the sample will be returned to your
office.
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