10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D86994 D8 Ruling Active

The tariff classification of Sesame Street Peek-A-View from China

Issued January 25, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D86994 (January 25, 1999)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of the Sesame Street Peek-A-View. It is intended for use in a motor vehicle. It is a back seat mirror for seeing a rear facing infant. A mirror is embedded in a “doll-like” likeness of the Sesame Street character “Elmo.” It attaches to the back seat of a motor vehicle by means of a Velcro and a safety pin.

CBP rationale

The applicable subheading for the Sesame Street Peek-A-View will be 8708.9.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 88705: Other parts and accessories: Other: Other: Other: Other.

Full text

NY D86994 January 25, 1999 CLA-2-87:RR:NC:MM:101 D86994 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Barbara O. Frennea M.G. Maher & Company, Inc. 82 St. Michael St. Mobile, Alabama 36602 RE: The tariff classification of Sesame Street Peek-A-View from China Dear Ms. Frennea: In your letter dated January 19, 1999 you requested a tariff classification ruling. You submitted a sample of the Sesame Street Peek-A-View. It is intended for use in a motor vehicle. It is a back seat mirror for seeing a rear facing infant. A mirror is embedded in a “doll-like” likeness of the Sesame Street character “Elmo.” It attaches to the back seat of a motor vehicle by means of a Velcro and a safety pin. The applicable subheading for the Sesame Street Peek-A-View will be 8708.9.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 88705: Other parts and accessories: Other: Other: Other: Other...Other. The rate of duty will be 2.5% 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. After January 28, 1999 the telephone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D86994

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.