CLA-2-87:OT:RR:NC:N1:101

Andreas Heine
Katerco, LLC
368 E. Main Street
Pendleton, SC 29670-1740

RE: The tariff classification of mirror covers from China

Dear Mr. Heine,

This replaces Ruling Number N088015, dated January 12, 2010, which contained a typographical error. In the issued ruling the name of the article was misspelled. A complete corrected ruling follows.

In your letter dated December 15, 2009, you requested a tariff classification ruling.

The item under consideration has been identified as “mflax”; it is a decorative cover for the side mirrors of a motor vehicle. You state that the covers are made of an elastic and polyester mix with internal rubber cording and plastic clips.

The applicable classification subheading for the mflax will be 8708.29.5060, HTSUS, which provides for “ … accessories of … motor vehicles … : Other … accessories … : Other: Other: Other.” The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division