CLA-2-70:RR:NC1:126: L80663
Mr. Michael Skidmore
103 Greenleaf Street
Quincy, MA 02169
RE: The tariff classification of mirror assemblies from Taiwan
Dear Mr. Skidmore:
In your letter, dated October 22, 2004, you requested a tariff classification ruling on behalf of 1 A Auto Incorporated regarding two mirror assemblies.
Samples were submitted with your ruling request. These samples will be returned to you in accordance with your request.
Each product is a mirror assembly consisting of a glass mirror and plastic housing designed for a pick up truck. One of the items also includes a motorized mechanism that allows the mirror to move.
In your letter you suggested that these articles should be classified as automotive parts and accessories in heading 8708. However, the essential character of each of these products is imparted by the mirror, not the plastic housing or the motorized mechanism. The provision for mirrors in heading 7009 provides for this merchandise in a more specific manner than the provision for parts and accessories of motor vehicles in heading 8708.
The applicable subheading for both mirror assemblies will be 7009.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…rear-view mirrors for vehicles. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division