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NY 878298


CLA-2-94:S:N:N1:233 878298


TARIFF NO.: 9401.90.1000

Ms. Diane Hudyka
Harper Robinson & Co.
P.O. Box 81380
Cleveland, Ohio 44181

RE: The tariff classification of car seat straps and buckles from Mexico.

Dear Ms. Hudyka:

In your letter dated September 10, 1992, on behalf of Century Products Company, you requested a tariff classification ruling.

The strap material is shipped in bolts to Mexico where they are cut and sewn and then assembled with the buckles. The finished product is then imported into the United States to be assembled and used with infant or child's car seats.

The applicable subheading for the child car seat straps and buckles will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 9401.90.1000, HTSUS, which are products of Mexico are entilted to duty free treatment under the Generalized System of Preferences (GSP) 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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