The tariff classification of an automotive seat belt guide from Mexico

NY B84042 April 24, 1997 CLA-2-87:RR:NC:1:101 B84042 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Raul Campos TRW Safety Systems Holding Co. 3801 Ursula McAllen, TX 78503 RE: The tariff classification of an automotive seat belt guide from Mexico Dear Mr. Campos: In your letter dated February 26, 1997, you requested a tariff classification ruling. The item concerned (shown below) is a triangular piece of black metal with holes in both the upper and lower portions of the piece. The top portion of the item is covered with a black, hard plastic coating It measures 3¬"L X 3¬"W. You state that the function of this item, when attached to the upper portion of a vehicle's interior, is to ensure the proper alignment and smooth movement of the seat belt webbing. You further state that the shipper of this item is TRW Vehicle Safety Systems de Mexico of Reynosa, Tamaulipas, Mexico (M.I.D. # MXTRWVEHREY); which is related to the Importer, TRW Safety Systems, Inc.; and that the item will be imported into the U.S. through the Port of Pharr, Texas. The applicable subheading for the seat belt guide will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies: Other: Other: 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division