CLA-2-87:RR:NC:MM:101 H88744

Ms. Vicki Owens
Logistics Coordinator
Blue Ridge International Products Company
P.O. Box 989
Freeport, Florida 32439

RE: The tariff classification of a Safe Fit Deluxe Hip Clip Seat Belt Adjuster from China

Dear Ms. Owens:

In your letter dated February 18, 2002 you requested a tariff classification ruling.

You submitted a sample of the Safe Fit Deluxe Hip Clip Seat Belt Adjuster. This accessory is designed for a motor vehicle to make lap/shoulder belt use comfortable for adults whose standard 3-point restraining belts do not fit properly. It repositions a shoulder belt for a comfortable fit and helps to prevent the shoulder belt from rubbing against the neck. The item is made of plastic.

The applicable subheading for the Safe Fit Deluxe Hip Clip Seat Belt Adjuster will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), 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 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 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division