The tariff classification of a seat belt comforter fromChina

NY 861150 March 22, 1991 CLA-2-87:S:N:N1:101-861150 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Howard M. Paull Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a seat belt comforter from China Dear Mr. Paull: In your letter dated March 7, 1991, on behalf of K-mart Corporation, you requested a tariff classification ruling. You have submitted a sample of the seat belt comforter, code no. 82- 13-77. The seat belt comforter is made of man-made textile material with one side being velour-like and the other side being pile- like. It is reversible. The product measures approximately 9 1/4 inches long by 6 3/4 inches wide (when open), and it has a VELCRO closure along its length. The comforter is designed for sole use with an automobile seat belt. The product fits around a seat belt shoulder strap to relieve the driver's (and/or the passenger's) discomfort or stress caused by the seat belt strap. The applicable subheading for the seat belt comforter, code no. 82-13-77, will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. 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