The tariff classification of a Latch of a child’s safety seat from Germany

NY K88027 July 27, 2004 CLA-2-87:RR:NC:MM:101 K88027 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Anne Sarker - Classification Consultant BMW of North America P.O. Box 1227 Westwood, New Jersey 07675-1227 RE: The tariff classification of a Latch of a child’s safety seat from Germany Dear Ms. Sarker: In your letter dated July 19, 2004 you requested a tariff classification ruling. You submitted a sample of a 100% plastic Latch of the child’s safety seat, P/N 52 20 0 144 046 and a BMW Dealer Bulletin: Installation Guide for Child Safety Seats. You state that the word “Latch” stands for Lower Anchors and Tethers for Children and is used as part of a child seat. You state that essentially this system involves two Latch connectors on Latch compatible child safety seats that anchor the seat on the Latch mountings on the vehicle body. Your Installation Guide serves two purposes. First, it assists fastening the Latch connectors on the child safety seat to the Latch mountings in the vehicle. Second, it helps protect the upholstery near the gap between the seat surface and seat back from abrasion from the Latch connectors on the child safety seat. You suggest that the correct classification for the Latch is HTS 9401.90.1085, which provides for other parts of motor vehicle seats. We disagree with your proposed classification because this item is not an integral part of a motor vehicle seat but an accessory to facilitate the attachment of an infant safety seat to an automotive seat. The applicable subheading for the Latch of a child’s safety seat will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division