The tariff classification of mirror covers from China

N088015 January 13, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Andreas Heine Katerco, LLC 368 E. Main Street Pendleton, SC 29670-1740 RE: The tariff classification of mirror covers from China Dear Mr. Heine, In your letter dated December 15, 2009, you requested a tariff classification ruling. The item under consideration has been identified as “mflex”; it is a decorative cover for the side mirrors of a motor vehicle. You state that the covers are made of an elastic and polyester mix with internal rubber cording and plastic clips. The applicable classification subheading for the mflex will be 8708.29.5060, HTSUS, which provides for “ … accessories of … motor vehicles … : Other … accessories … : 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