Ms. Becky Goss
The Hipage Company, Inc.
800 Tradeport Boulevard, Suite 811
Atlanta, GA 30354
RE: The tariff classification of mirror heaters from the United Kingdom
Dear Ms. Goss:
In your letter dated June 8, 1998, on behalf of Pressac, Inc., you
requested a tariff classification ruling.
The merchandise consists of heaters that will be installed behind sideview
mirrors on automobiles to raise the temperature of the mirror and melt ice and
snow. The mirror heater is an electric heating resistor with an adhesive
backing and two electrical connections.
The applicable subheading for the mirror heaters will be 8516.80.4000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
electric heating resistors, assembled only with simple insulated former and
electrical connections, used for anti-icing or deicing. The rate of duty will
be 0.8 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 James Smyth at 212-466-
Robert B. Swierupski