Mirrored Wall Decoration

HQ 086405 April 16, 1990 CLA-2 CO:R:C:G 086405 SLR CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Mr. Gordon E. Freund Universal Reproductions Unlimited 164 Sheridan Street Perth Amboy, NJ 08861 RE: Mirrored Wall Decoration Dear Mr. Freund: This ruling is in response to your letter of December 29, 1989, requesting the proper classification of various mirrored wall decorations under Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was forwarded for our examination. FACTS: The submitted sample, style number 101, consists of etched reflective glass within a wooden frame. The central portion of the glass features the name and logo (picture of a football helmet) of an NFL football team. The names of the remaining NFL teams, along with a colored strip, outline the periphery of the glass. Style number 102 resembles style number 101 -- the differences resting in the dimensions of the articles and the weight of the wooden frames. These products also possess different values: style number 101 at $1.60 per piece and style number 102 at $3.90 per piece. ISSUE: What is the proper classification of the subject merchandise under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. -2- Heading 4911, HTSUSA, provides for other printed matter, including printed pictures and photographs. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 4911 indicates that the heading excludes "[d]ecorative glass mirrors, whether or not framed, with printed illustrations on one surface (heading 70.09 or 70.13)." Heading 7009, HTSUSA, provides for glass mirrors, whether or not framed, including rear-view mirrors. The Explanatory Note to Heading 7009 Amending Supplement No. 6, February 1990, indicates that this heading includes: [M]irrors, whether or not framed, bearing printed illustrations on one surface, provided they retain the essential character of mirrors. However, once the printing is such as to preclude use as a mirror, these goods are classifiable in heading 70.13 as decorative articles of glass. A corollary note appears for Heading 7013. The Explanatory Note to Heading 7013 provides that: "[T]his heading covers decorative articles which are in the form of mirrors, but cannot be used as mirrors due to the presence of printed illustrations...." It is our determination that the subject articles are not classifiable as mirrors. The consumer will not use these products to see his or her reflection. The consumer will not use these products to check his or her appearance. The purpose of this merchandise is embodied in its decorative effect. HOLDING: The subject merchandise is classifiable in Heading 7013, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. If valued over $0.30 but not over $3 each, the products are classifiable in subheading 7013.99.5000, HTSUSA, and dutiable at 30 percent ad valorem. If valued over $3 but not over $5 each, the products are classifiable in subheading 7013.99.8000, HTSUSA, and dutiable at 15 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division