The tariff classification of an automotive seat belt latch/buckle assembly from Mexico

NY A87677 October 1, 1996 CLA-2-83:RR:NC:MA:101 A87677 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Raul Campos TRW Safety Systems Holding Co. 3801 Ursula McAllen, TX 78503 RE: The tariff classification of an automotive seat belt latch/buckle assembly from Mexico Dear Mr. Campos: In your letter dated September 5, 1996 you requested a tariff classification ruling. The item concerned (shown below) is a curved piece of black metal with a black, metal base and two dark gray, hard plastic seat belt buckle receptors attached to the base. The latch, or curved portion is 15" in length, the base is 6"L X 3"W and the buckle receptors are 5" in height and 2 " in width taken together. There are two holes in the latch portion, one with an attached gray, metal connector, and two holes in the base. You state that the latch portion of this item will be attached to a vehicle seat and the seat belt buckle receptors are intended to receive the metal clasp-end of seat belts. You also state that the latch/buckle assembly is manufactured by TRW Vehicle Safety Systems de Mexico, S.A. (M.I.D. #MXTRWVEHREY) of Tamaulipas, Mexico and that it will be imported into the U.S. through the Port of Pharr, Texas. The applicable subheading for the latch/buckle assembly will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles . . . and parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron and steel . . . : Other. The rate of duty will be 2.7% 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 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division