10 newer rulings cite the same tariff codes.

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

G87002 G8 Ruling Active

The tariff classification of a “Baby-In-Sight” convex mirror from China

Issued February 12, 2001 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

G8 G87002 (February 12, 2001)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample of the “Baby-In-Sight”, Style 50043. The “Baby-In-Sight”, a shatterproof convex mirror for wide-angle viewing, is used for rear-facing car seats to allow an individual to see a child while driving. It is attached to the back seat with a strap and safety pin or strapped to the back seat headrest. The triangular wedge in back of the mirror helps to angle the mirror.

CBP rationale

The applicable subheading for the “Baby-In-Sight” convex mirror 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.

Full text

NY G87002 February 12, 2001 CLA-2-87:RR:NC:MM:101 G87002 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Suzanna Langston Planning and Logistics Blue Ridge International Products Company P.O. Box 989 Freeport, Florida 32439-0989 RE: The tariff classification of a “Baby-In-Sight” convex mirror from China Dear Ms. Langston: In your letter dated February 1, 2001 you requested a tariff classification ruling. You submitted a sample of the “Baby-In-Sight”, Style 50043. The “Baby-In-Sight”, a shatterproof convex mirror for wide-angle viewing, is used for rear-facing car seats to allow an individual to see a child while driving. It is attached to the back seat with a strap and safety pin or strapped to the back seat headrest. The triangular wedge in back of the mirror helps to angle the mirror. The applicable subheading for the “Baby-In-Sight” convex mirror 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow G87002

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.