The tariff classification of an automotive ice scraper from China and/or Taiwan

NY 896244 April 6, 1994 CLA-2-87:S:N:N1:101 896244 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. David A. Eisen Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of an automotive ice scraper from China and/or Taiwan Dear Mr. Eisen: In your letter dated March 24, 1994, on behalf of Avon Products, Inc., New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a plastic ice scraper inserted into a hand mitt. This ice scraper is designed for removing ice and snow from automobile windows. The ice scraper is constructed of acrylic and incorporates various raised edges. It measures approximately 10 inches in length. The hand mitt is constructed of a waterproof vinyl exterior surface and a knit fabric interior surface. It measures approximately 12 inches in length. The sharp edge of the ice scraper protrudes from an opening at the front of the mitt. You state that the ice scraper inserted into a hand mitt is designed for use solely or principally with motor vehicles. You further state that the product will be advertised and marketed as a motor vehicle accessory. The ice scraper inserted into a hand mitt is identifiable as being suitable for use solely or principally with motor vehicles. In addition, it is not excluded by the provisions of the Notes to Section XVII, Harmonized Tariff Schedule of the United States (HTS). The ice scraper is not a part of a motor vehicle, but is considered to be an accessory of a motor vehicle. The applicable subheading for the automotive ice scraper inserted into a hand mitt will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3.1 percent ad valorem. As you requested, the sample will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport