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NY 871195

February 7, 1992



TARIFF NO.: 8708.29.0060

Mr. Ken B. Jaremco
Jaremco Consulting Group
15512-109 Avenue
Surrey, British Columbia
Canada V3R 7E8

RE: The tariff classification of safety seat belt buckle guards from Canada.

Dear Mr. Jaremco:

In your letter dated January 27, 1992 you requested a tariff classification ruling on behalf of your client, Build-It Enterprizes, #20, 18812 - 96th Avenue, Surrey, B.C. Canada.

The safety seat belt buckle guard is a product which is designed to prevent the removal of seat belts by children while a vehicle is in motion. The device is placed around the seat belt and snapped into position. Children are unable to remove the device as it requires two simultaneous movements, squeeze and pull. The guard is manufactured from polypropylene and open cell polyurethane.

The applicable subheading for the safety seat belt buckle guard will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8708.29.0060, HTS, which originated in the territory of Canada, will be entitled to a 1.8 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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