The tariff classification of a Rear Facing Infant Mirror from China

NY J81816 March 4, 2003 CLA-2-87:RR:NC:MM:101 J81816 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Marsha L. Dawson GRACO 150 Oaklands Boulevard Exton, Pennsylvania 19341 RE: The tariff classification of a Rear Facing Infant Mirror from China Dear Ms. Dawson: In your letter dated February 13, 2003 you requested a tariff classification ruling. You submitted a sample and descriptive literature of a Rear Facing Infant Mirror for use in a motor vehicle. You state that this item is designed to allow parents to keep an eye on their baby while the infant is in a rear facing infant car seat. The convex mirror is embedded in a bright colored bear that entertains the baby. There are four attachment methods suitable for cars, vans and SUV’s. The applicable subheading for the Rear Facing Infant 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division