C86061 C8 Ruling Active

The tariff classification of plastic mirrors from Hong Kong.

Issued April 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted photocopies of five samples of mirrors. Item #H-11-H-0023, is a 4" DIA make-up mirror with stand. Item #H-11-H-0054 is a cosmetic hand mirror. Item #H-11-H-0016 is a hand mirror in assorted colors. Item #H-11-H-0515 is a plastic hand mirror and item#H-11-H-0324 is an oval shaped mirror with stand but also it may be hung on a wall. The mirrors are of the type used in the home. You indicate that all of the reflecting surfaces of these mirrors are made of plastic.

Full text

NY C86061 April 22, 1998 CLA-2-39:RR:NC:SP:222 C86061 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Rosy Curbelo Almancenes PITUSA P. O. Box 839 Hato Rey Station San Juan, P. R. 00919-0839 RE: The tariff classification of plastic mirrors from Hong Kong. Dear Ms. Curbelo: In your letter dated March 24, 1998, you requested a tariff classification ruling. You have submitted photocopies of five samples of mirrors. Item #H-11-H-0023, is a 4" DIA make-up mirror with stand. Item #H-11-H-0054 is a cosmetic hand mirror. Item #H-11-H-0016 is a hand mirror in assorted colors. Item #H-11-H-0515 is a plastic hand mirror and item#H-11-H-0324 is an oval shaped mirror with stand but also it may be hung on a wall. The mirrors are of the type used in the home. You indicate that all of the reflecting surfaces of these mirrors are made of plastic. The applicable subheading for the all of the plastic mirrors above will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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