The tariff classification of sibling separators from Taiwan.

NY 873794 May 6, 1992 CLA-2-87:S:N:N1:101-873794 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. Robb Wilson Sibling Travel Products 202 Grape Street San Diego, CA 92101 RE: The tariff classification of sibling separators from Taiwan. Dear Mr. Wilson: In your letter dated April 13, 1992 you requested a tariff classification ruling. The Sibling Separator is an inflatable item which is secured by the middle rear seat belt of an automobile. The purpose is to separate young children by an effective barrier while the operator is driving the vehicle. This barrier will prevent any physical contact from occurring while still allowing full communication. It is only used in the rear seat of automobiles. The applicable subheading for the Sibling Separators will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. 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