CLA-2 CO:R:C:G 085686 CRS
Mr. Frank M. Murphy
Corporate Technical Advisor
John V. Carr & Son, Inc.
P.O. Box 33479
Detroit, MI 48232-5479
RE: Automotive Seat Belt Webbing
Dear Mr. Murphy:
This is in reply to your letter dated August 15, 1989, in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) concerning the above-
referenced merchandise. A sample was submitted with your
request.
FACTS:
The article in question is seat belt webbing of man-made
woven fibers imported in rolls from Canada. The webbing measures
approximately 4.5 centimeters in width.
ISSUE:
The issue presented is whether the webbing is classifiable
under the provision for parts and accessories of motor vehicles
of heading 8708, HTSUSA, such that it is eligible for duty-free
treatment under the Automotive Trade Products Act of 1965 (APTA);
or, whether it is classifiable as other woven fabric of heading
5806, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs.
Heading 8708, HTSUSA, covers parts and accessories of motor
vehicles; subheading 8708.21.00 specifically covers safety seat
belts. However, the article in question is not a seat belt but
webbing used in the manufacture of seat belts. It has not been
fitted with buckles or any other components of finished seat
belts, but instead, will be imported in rolls and cut to length
in the United States. Consequently, is not classifiable in
heading 8708.
Heading 5806, HTSUSA, covers narrow woven fabrics. Note 5,
Chapter 58 defines narrow woven fabrics for the purposes of
heading 5806 as woven fabrics of 30 centimeters or less in width
and with selvages on both edges. The webbing at issue is woven
and is 4.5 centimeters wide.
The Harmonized Commodity Description and Coding System,
Explanatory Notes, constitute the official interpretation of the
Harmonized System at the international level. Explanatory Note
(A) to Heading 5806 states in relevant part that narrow woven
fabrics "include both ribbons and webbing...."
Webbing is defined in Fairchild's Dictionary of Textiles,
637 (1973) as:
Strong, closely woven, narrow fabric made of cotton, jute,
hemp, linen, nylon, etc., in a variety of weaves. Uses:
belts and straps which will have to withstand strain...
Webbing such as that in question is used to make seat belts, a
restraining device designed to protect automobile passengers by
reducing the likelihood of injury in the event of a collision.
Seat belt webbing is manufactured to precise specifications to
ensure that the finished belt will be strong enough to withstand
the strain of impact. Thus the article under consideration is a
strong, closely woven, narrow fabric of man-made fiber designed
to withstand strain. As such, it meets the definition of webbing
and is classifiable in heading 5806, HTSUSA.
There are no provisions in heading 5806 for duty-free
treatment under APTA; therefore, the webbing is subject to duty.
HOLDING:
The webbing at issue is classifiable in subheading
5806.32.2000 under a provision for other woven fabrics, of man-
made fibers, other. As an article of Canadian origin it is
dutiable under the United States-Canada Free Trade Agreement
dutiable at a rate of 6.3 percent ad valorem. The textile
category is 229.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division