CLA-2-87:S:N:N1 101 881571
Ms. Pearl Szewczyk
Ameri-Can Customhouse Brokers Inc.
Peace Bridge Plaza
Buffalo, NY 14213-2488
RE: The tariff classification of safety seat belt buckle guards
from Canada.
Dear Ms. Szewczyk:
In your letter dated December 23, 1992, on behalf of RGR
Plastics Co., you requested a tariff classification ruling. You
have submitted samples of the product.
The imported product is a safety seat belt buckle guard which
is made of plastic. After the backing paper is peeled off, this
seat belt device is positioned onto the surface of the automobile's
seat belt latch. The product is designed to prevent the removal of
seat belts by children while a motor vehicle is in motion. A young
child cannot get out of the seat belt by merely pushing the seat
belt button; but an adult, having more pressure in their fingers,
can easily open the seat belt.
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 1.5
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations
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