The tariff classification of an Ice Scraper Mitt from China

N082460 November 20, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Gordon C. Anderson, Attorney C. H. Robinson Worldwide, Inc. Minneapolis International 14800 Charleston Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of an Ice Scraper Mitt from China Dear Mr. Anderson, In your letter dated October 29, 2009, you requested a tariff classification ruling on behalf of your client, Hopkins Manufacturing, Inc., of Emporia, Kansas. The item under consideration has been identified as an Ice Scraper Mitt (Item # 310-0171-XXX). The outer mitt portion is constructed of polyester and the inner portion is constructed of black fleece material. The mitt is red in color and measures approximately 11 ½ inches in length. The ice scraper portion is permanently attached and is constructed of a black plastic top and red plastic handle. The ice scraper measures approximately 9 ¾ inches in length and 3 ¾ inches across the scraper. The applicable classification subheading for the Ice Scraper Mitt ( Item # 310-0171-XXX) 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