CLA-2-87:RR:NC:MM:101 D89654

Mr. Richard J. Oates
Page & Jones, Inc.
52 N. Jackson St.
Post Office Drawer J
Mobile, Alabama 36601

RE: The tariff classification of the Glow-In-The-Dark Safefit from China

Dear Mr. Oates:

In your letter dated March 16, 1999 you requested a tariff classification ruling.

You submitted a sample of the Glow-In-The-Dark Safefit - Style #72513.

The Glow-In-The-Dark Safefit is made of nylon material and is an accessory designed to make motor vehicle lap/shoulder belt use comfortable for children or petite adults whose restraining shoulder belts do not fit properly.

The applicable subheading for the Glow-In-The-Dark Safefit will be 8708.29.5060, 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 of bodies(including cabs): 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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division