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N012544 N0 Ruling Active

The tariff classification of a shovel, scraper and mitt from China

Issued June 27, 2007 by U.S. Customs and Border Protection.

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N0 N012544 (June 27, 2007)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item concerned is the Auto Emergency Snow Kit (SKU 14179112, Style 100320); the Kit consists of an iron snow shovel with a removable plastic handle, a plastic ice scraper and a polyester glove or mitt. The purpose of the Kit is to facilitate removal of snow from on or around a vehicle.

Full text

N012544 June 27, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Cathy Bonadonna, Customs Compliance Specialist Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083-8135 RE: The tariff classification of a shovel, scraper and mitt from China Dear Ms. Bonadonna, In your letter dated June 8, 2007, you requested a tariff classification ruling. The item concerned is the Auto Emergency Snow Kit (SKU 14179112, Style 100320); the Kit consists of an iron snow shovel with a removable plastic handle, a plastic ice scraper and a polyester glove or mitt. The purpose of the Kit is to facilitate removal of snow from on or around a vehicle. The applicable classification subheading for the Auto Emergency Snow Kit (SKU 14179112, Style 100320) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: 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

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