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NY C85435




March 27, 1998

CLA-2-63:RR:NC:TA:352 C85435

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Marie Knight
Phoenix International
28466 Highland
Romulus, MI 48174

RE: The tariff classification of seat belt pad from China.

Dear Ms. Knight:

In your letter dated March 13, 1998, on behalf of your client United Global Sourcing Inc., you requested a tariff classification ruling.

The submitted sample is a seat belt pad made of textile fabric and stuffed with polyester fiber batting. Attached to the front of the pad is stuffed head of a hippopotamus. The pad, rectangular in shape, measures 9" X 6.5" and has a strip of hook and loop fastening material sewn along the opposite edges of the pad in the lengthwise direction. The hook and loop fastener is designed to facilitate the pads attachment to a car seat belt by wrapping the pad around the seat belt and engaging the hook and loop fastener. The pad is manufactured by sewing two pieces of twill woven fabric together with a layer of polyester batting inserted between the two fabric layers. The pad is designed to cushion the seat belt where it cuts across the neck and chest of the child using the seat belt. The hippopotamus head has only a decorative function. Your letter indicates that the same item will be imported with other decorative embellishments, including the heads of a dog and a giraffe.

The applicable subheading for the seat belt pad in all its variations will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... other, other, other, other, other. The rate of duty will be 7 percent 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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,

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