CLA-2-87:OT:RR:NC:N1:101
Jane Jewett
Talus Corporation
470 Riverside Street
Portland, ME 04103-1035
RE: The tariff classification of an Ice Scraper Mitt from China
Dear Ms. Jewett,
In your letter dated August 21, 2009, you requested a tariff classification ruling.
The item under consideration is identified as the Ice Scraper Mitt (Item # HR-C-9097). The outer portion of the Mitt is constructed of 100% polyester micro suede with PU and water resistant coating, the inner portion is constructed of 100% polyester lamb flannel and the Mitt measures approximately 11 ½ inches in length with a nylon elastic wrist band at the 4-inch mark. The ice scraper portion of the Mitt is removable and constructed of an ABS plastic top, PVC plastic handle and measures approximately 9 ¼ inches in length and 4 ¾ inches across the top.
The applicable classification subheading for the Ice Scraper Mitt ( Item # HR-C-9097) 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