CLA-2-87:S:N:N1:101-860694
Mr. Walter Zimmer
Omnitrans Corp. Ltd.
111 Broadway
New York, NY 10006
RE: The tariff classification of an ice scraper/mitt from Taiwan
Dear Mr. Zimmer:
In your letter dated February 21, 1991, on behalf of Paris
Accessories Inc, New York, NY you requested a tariff
classification ruling. You have submitted a sample of the
article.
The imported article is a scraper inserted into a mitt
(without a separate thumb enclosure). An individual places his
hand inside the mitt and uses it for removing ice from car or
truck windows. The scraper measures approximately 9 1/2 inches
long. It is composed of a clear plastic body and a blue plastic
grip. The mitten is made of 100 percent acrylic knit pile fabric
bonded to a coated waterproof suede cloth outer covering. The
sharp edge of the scraper protrudes from an opening at the top of
the mitt. The ice scraper is designed for use solely or
principally in cleaning the windshields (and other windows) of
motor vehicles.
The applicable subheading for the ice scraper/mitt will be
8708.99.5080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport