The tariff classification of The Eye Spy Ernie from China

NY F84535 March 24, 2000 CLA-2-87:RR:NC:MM:101 F84535 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Betty Pettis Planning and Logistics Office Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439-0989 RE: The tariff classification of The Eye Spy Ernie from China Dear Ms. Pettis: In your letter dated March 15, 2000 you requested a tariff classification ruling. You submitted a sample of The Eye Spy Ernie, Style 50011 - a convex-shaped, shatter-proof acrylic mirror for wide angle viewing. The item features the Sesame Street character Ernie that is used for an infant's amusement while allowing the motor vehicle driver to observe rear facing infants. The convex mirror attaches to the side of the infant car seat by means of double stick tape. The applicable subheading for The Eye Spy Ernie will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division