CLA-2-87:OT:RR:NC:N1:101
Carolyn B. Malina, Import/Export Manager
Lands’ End, Inc.
2 Lands’ End Lane
Dodgeville, WI 53595-0001
RE: The tariff classification of an Ice Scraper Mitten from China
Dear Ms. Malina,
In your letter dated June 11, 2010, you requested a tariff classification ruling.
The item under consideration has been identified as the Squall Ice Scraper Glove (Style # 396895). It consists of a mitten with a hole at the finger end through which an ice scraper is positioned. The outer mitt portion is constructed of 100% nylon with PU and a water repellant coating and the inner portion is constructed of 100% polyester fleece. The Glove provided as a sample is red in color with a gray interior and measures approximately 11 ½ inches in length with a nylon elastic wrist band 3 inches up from the hand insertion opening. The ice scraper is removable with some stretching of the Glove’s hole at the finger end and the scraper, itself, is constructed of a black plastic top and clear plastic handle. The scraper measures approximately 9 ¼ inches in length and 4 inches wide at the scraper end.
The applicable classification subheading for the Squall Ice Scraper Glove (Style # 396895) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: 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