| Tariff Classification |
| section 17 | Vehicles, aircraft, vessels and associated transport equipment |
| chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
| 87.08 | Parts and accessories of the motor vehicles of headings 87.01 to 87.05: |
| －Other parts and accessories of bodies (including cabs): |
| 8708.21 | －－Safety seat belts |
|