The tariff classification of an automotive handle bar mitten from China

NY B83572 April 21, 1997 CLA-2-87:RR:NC:MM:101 B83572 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Spencer Hutchins AKA International, Inc. 2601 Elliott Ave. Suite 4113 Seattle, WA 98121 RE: The tariff classification of an automotive handle bar mitten from China Dear Mr. Hutchins: In your letter dated March 26, 1997, you requested a tariff classification ruling on behalf of Cabela's, Inc. (Importer #47-0489271). The item concerned (shown below) is a black, L-shaped enclosure of sewn textile measuring 24"L X 8"W. It has an encircling strap of black Velcro sewn onto it near one of its open ends; the Velcro strap is open-ended. The outer shell of the item is made of water-repellant, 100% woven nylon. The inside lining of the item is made of black, 100% ploy fleecing. You state that the purpose of the item, when fitted over and strapped to the handle bars of motorcycles and all-terrain vehicles, is to enclose the riders hands and arms to keep them warm in cold weather. The applicable subheading for the Handle Bar Mitten will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories : Other: Other: Other: Other: Other. The rate of duty will be 2.7% 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division