E86317 E8 Ruling Active

The tariff classification of a plastic mirror from China.

Issued October 1, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is identified as an “Angel Babies Mirror”. The frame of the mirror is made of poly felt material with organdy ribbon accents. It is decorated with bears, stars and moon shapes. The eyes and mouths of the bears are embroidered with black thread. As imported, a plastic mirror will be permanently attached in the center. The back of the frame is composed of poly felt material. The frame of the mirror has two plastic loops attached for the purpose of hanging the mirror on a wall. The plastic mirror imparts the essential character to this product.

Full text

NY E86317 October 1, 1999 CLA-2-39:RR:NC:SP:222 E86317 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Sarah Nichols Phoenix International Freight Services 712 North Central Wood Dale, IL 60191 RE: The tariff classification of a plastic mirror from China. Dear Nichols: In your letter dated August 26, 1999, on behalf of your client North American Bear Company, you requested a classification ruling. The submitted sample is identified as an “Angel Babies Mirror”. The frame of the mirror is made of poly felt material with organdy ribbon accents. It is decorated with bears, stars and moon shapes. The eyes and mouths of the bears are embroidered with black thread. As imported, a plastic mirror will be permanently attached in the center. The back of the frame is composed of poly felt material. The frame of the mirror has two plastic loops attached for the purpose of hanging the mirror on a wall. The plastic mirror imparts the essential character to this product. The applicable subheading for the plastic mirror 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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