CLA-2-85:RR:NC:MM:113 C89299

Ms. Becky Goss

The Hipage Company, Inc.

800 Tradeport Boulevard, Suite 811

Atlanta, GA 30354

RE: The tariff classification of mirror heaters from the United Kingdom

Dear Ms. Goss:

In your letter dated June 8, 1998, on behalf of Pressac, Inc., you requested a tariff classification ruling.

The merchandise consists of heaters that will be installed behind sideview mirrors on automobiles to raise the temperature of the mirror and melt ice and snow. The mirror heater is an electric heating resistor with an adhesive backing and two electrical connections.

The applicable subheading for the mirror heaters will be 8516.80.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, assembled only with simple insulated former and electrical connections, used for anti-icing or deicing. The rate of duty will be 0.8 percent 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 James Smyth at 212-466-

2084.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division