DETROIT, Feb 14 (Reuters) - General Motors ( GM ) is

closing a plant this month in the northeastern Chinese city of

Shenyang as part of the U.S. automaker's restructuring in China,

according to a company source.

The plant makes Buick GL8 minivans and the Chevrolet Tracker

SUV for the China market. The source who confirmed the plant

closure spoke on condition of anonymity.

GM is restructuring its business in China, where domestic

manufacturers backed by government subsidies have taken over the

market.

In the fourth quarter, the Detroit automaker reported $4

billion in restructuring charges in China, which included plant

closures. GM reported positive equity income in China in the

fourth quarter before restructuring costs.

At an automotive conference in New York last week, GM CEO

Mary Barra said the automaker's future in China, the world's

largest auto market, would focus on Cadillac, Buick and its

premium import business.

"Those are vehicles that are very desirable for certain

Chinese consumers, that we can bring in and have a very

successful business," Barra said.

GM partners with SAIC Motors to build Buick, Chevrolet and

Cadillac vehicles in China.

(Kalea Hall reporting in Detroit; Editing by Will Dunham)