The tariff classification of an automotive textile strap from Mexico

NY M85521 August 09, 2006 CLA-2-87:RR:NC:N1:101 M85521 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Herbert J. Lynch Sullivan & Lynch, PP.C. Inner Tech Park 56 Roland Street, Suite 303 Boston, Massachusetts 02129-1223 RE: The tariff classification of an automotive textile strap from Mexico Dear Mr. Lynch: In your letter dated July 27, 2006 you requested a tariff classification ruling on behalf of your client Velcro USA. The item is a looped textile strap that will be attached to the back of an automotive seat. It is Part 256643. This pull strap consists of 100 percent nylon webbing that is ultrasonically cut to a fixed length and the webbing is sewn to itself to create a strap. It will be attached to a rear car seat of a Dodge Stratus automobile. The strap assists a person in collapsing the seat to allow for greater storage capacity. You have attached a sample. You suggest three subheadings: 9401.90 (parts of furniture), 8708.99 (auto parts) and 6307.90 (other made up textile articles). We have determined that the pull strap is not part of the seat because the seat can function without it and is complete without it. Also, “parts of the vehicles of chapter 87” is a more specific provision than other made up articles. The applicable subheading for the pull straps will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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