CLA-2-87:RR:NC:MA:101 A86640

Mr. Sandy M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of an automotive shoulder belt adjuster from China

Dear Mr. Rickert:

In your letter dated August 8, 1996 you requested a tariff classification ruling on behalf of LTD Commodities, Inc. of Bannockburn, Illinois (I.R.S. #36-251588800).

The item concerned (shown below) is a nylon, black and yellow, oven mitt-shaped piece of sewn, padded textile. It is open on both ends and the top portion can be opened to approximately halfway across. There are two Velcro closures-one outside on one end and one inside about one-quarter of the way across the top. The majority of the material is black with a seat-and-shoulder belt representation outlined in yellow and the word "SafeFit" entirely in yellow. There is a white sewn-in tag with black wording which gives directions for use, the purpose of the item and precautions.

You state that the purpose of this item is to securely hold the adjusted length of an automotive shoulder belt so that it will snugly fit an individual between 50-102 lbs. You further state that the proposed vendor of this item in the United States will be Blue Ridge of Skyland, North Carolina.

The applicable subheading for the SafeFit shoulder belt adjuster will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: Other. The rate of duty will be 2.9% ad valorem.

There are no quota restrictions regarding this item.

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.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division