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NY 885900

May 14, 1993



TARIFF NO.: 8708.99.5085

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036

RE: The tariff classification of a plastic mini convex mirror from Germany, China and/or Taiwan

Dear Mr. Eisen:

In your letter dated May 6, 1993, on behalf of Avon Products, Inc.,
New York, NY, you requested a tariff classification ruling. You have submitted a sample of the product.

The imported product is a miniature side view or rear view mirror unit. The product is constructed of a plastic shatterproof mirror, a plastic housing, and a connecting bar; and incorporates two swivel joints which enable the user to position the mirror to obtain different views. The mirror housing measures approximately 2 1/4 inches by 1 1/2 inches. An adhesive patch is located on the undersection of the connecting bar and securely affixes the mirror to a automobile dashboard or windshield.

Based on the construction and intended use of the plastic mirror unit, this product is clearly designed to be principally affixed to the dashboard or windshield of a motor vehicle.

The applicable subheading for the plastic mini convex mirror will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3.1 percent ad valorem.

As you requested, the sample will be returned to your office.

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.


Jean F. Maguire
Area Director

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