CLA-2-40:RR:NC:SP:221 C89275
Mr. Tim Baker
Jobar International, Inc.
20 N. Inglewood Avenue
Inglewood, CA 90301-1120
RE: The tariff classification of a de-icer mitt from Taiwan.
Dear Mr. Baker:
In your letter dated May 27, 1998, you requested a tariff classification
ruling.
The sample submitted with your letter is described as a microwave de-icer
mitt. The mitt is made from a nonwoven polyester fabric and has an applied palm
of nitrile butadiene rubber (NBR). The mitt is designed to be placed in a
microwave oven for 60-90 seconds until the rubber palm heats up. The mitt is
then placed on the hand and the rubber portion rubbed over the windshield in a
circular motion. The heat of the rubber melts the ice or frost from a car's
windshield. The essential character of the mitt is imparted by the rubber
component.
The applicable subheading for the de-icer mitt will be 4016.99.6050,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
articles of vulcanized rubber other than hard rubber, other. The rate of duty
will be 3.1 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 Joan Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division