CLA-2-87:OT:RR:NC:N2:206
Gregory Durocher, CEO
Safe Ride 4 Kids, LLC.
303 South Broadway
Denver, CO 80209
RE: The tariff classification of an automotive seat belt device from China
Dear Mr. Durocher:
In your letter dated November 1, 2019, you requested a tariff classification ruling.
The item under consideration has been identified as a Tummy Shield, which is designated as an aftermarket automotive seat belt positioning device. The product sits on the vehicle’s seat and creates an anchor point between the legs to hold the lap portion of the vehicle’s seat belt. It is used primarily by pregnant women, but also has medical applications where the abdomen area needs to be prevented from being impacted by the lap portion of the seat belt while driving or when in a crash. The Tummy Shield consists of an 8 pound stainless steel inner plate and hook assembly to hold the seat belt, which is then molded into a foam cushion and covered with a polyester fabric. There is a woven strap and buckle assembly that wraps the vehicle seat back to secure the device into the seat.
Consideration was given to classifying the Tummy Shield in heading 9404, Harmonized Tariff System of the United States (HTSUS), which provides for cushions, among other articles of bedding and similar furnishings. Although most cushions used by people fit unambiguously within “articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows,” the instant Tummy Shield is definitively not an “article of bedding and similar furnishings”. The primary purpose of a pillow or cushion classified in heading 9404 is to provide comfort to a sitting or reclining body. The primary function of the Tummy Shield is to restrain the user in the event of an automotive crash in a manner that is benign to a fetus. The Tummy Shield accomplishes this by repositioning the lower seat belt from the user’s waist to the user’s thighs. The cushion-like aspects of the Tummy Shield are a distant second to the goods overriding restraining function.
The applicable subheading for the Tummy Shield will be 8708.29.5060 HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5%, ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.29.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.29.5060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division