The tariff classification of safety seat belt buckle guards from Canada.

NY 881571 January 6, 1993 CLA-2-87:S:N:N1 101 881571 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Pearl Szewczyk Ameri-Can Customhouse Brokers Inc. Peace Bridge Plaza Buffalo, NY 14213-2488 RE: The tariff classification of safety seat belt buckle guards from Canada. Dear Ms. Szewczyk: In your letter dated December 23, 1992, on behalf of RGR Plastics Co., you requested a tariff classification ruling. You have submitted samples of the product. The imported product is a safety seat belt buckle guard which is made of plastic. After the backing paper is peeled off, this seat belt device is positioned onto the surface of the automobile's seat belt latch. The product is designed to prevent the removal of seat belts by children while a motor vehicle is in motion. A young child cannot get out of the seat belt by merely pushing the seat belt button; but an adult, having more pressure in their fingers, can easily open the seat belt. The applicable subheading for the safety seat belt buckle guard will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.29.0060, HTS, which originated in the territory of Canada, will be entitled to a 1.5 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations 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