http://www.sfifoundation.com/seatbelt.gifThe end attachments of the shoulder harness must also be installed at appropriate angles. The ideal position is anywhere between 5° below and 30° above the driver's shoulder, as seen in part C of the Figure.
If the upper attachment point falls significantly below the driver's shoulder, then a spinal compression injury is likely to occur. In an accident situation, the shoulder belts pull down and back on the torso as they resist the forward motion of the driver. The resultant restraint force compresses the spinal column and will add to the stresses in the spine already caused by the force of the crash impact.
On the other hand, if the trailing ends of the harness are too far above the shoulder (greater than 30°), then two problems can occur. First, tension in the shoulder harness is increased and undue stress is applied to the harness and its structural attachments. Second, excessive angle will cause excessive motion. If the harness belts are too far above the shoulder, they will provide little resistance to forward motion of the driver's upper torso. The result is impact with the steering wheel and the possibility of neck injury. The shoulder straps should also be 3-6" apart behind the driver's neck to prevent slippage off the shoulders.