The tariff classification of an excavator seat belt assembly from Japan.

N054233 March 25, 2009 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Mr. Gerry Musciano Kobelco Construction Machinery America, Inc 501 Richardson Rd. SE Calhoun, GA 30701 RE: The tariff classification of an excavator seat belt assembly from Japan. Dear Mr. Musciano: In your letter dated March 11, 2009 you requested a tariff classification ruling. Drawings and descriptive literature were submitted with your request. The item in question is a seat belt assembly designed specifically to be installed in one of three models of excavators your company markets. The seat belt consists of fabric which has been cut to length and had necessary hardware attached. It also includes the mechanical receptacles necessary for securing the seat belt in position when in use. The applicable subheading for the excavator seat belt assembly will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading…8429…: other: other, other: other. The rate of duty will be free. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division