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The tariff classification of a polyvinyl chloride mirror tray from China.
Issued September 7, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H80166 (September 7, 2001)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted one sample of a mirror tray. The sample is being returned as you have requested. The merchandise is a polyvinyl chloride (PVC) mirror tray. It measures 8 inches in length, 5 ¼ inches in width, and 1 ¼ inches in height. It is available in three assortments: oval, heart, and rectangular shapes. In your correspondence you indicate that the article is not for sale to consumers, but rather, it will be sold to retailers to use as a store display. Similar articles, are, however sold for use in the home.
CBP rationale
The applicable subheading for PVC mirror trays will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other.
Full text
NY H80166 September 7, 2001 CLA-2-39:RR:NC:2:222 H80166 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a polyvinyl chloride mirror tray from China. Dear Ms. Liu: In your letter, dated April 13, 2001, you requested a classification ruling. You have submitted one sample of a mirror tray. The sample is being returned as you have requested. The merchandise is a polyvinyl chloride (PVC) mirror tray. It measures 8 inches in length, 5 ¼ inches in width, and 1 ¼ inches in height. It is available in three assortments: oval, heart, and rectangular shapes. In your correspondence you indicate that the article is not for sale to consumers, but rather, it will be sold to retailers to use as a store display. Similar articles, are, however sold for use in the home. The applicable subheading for PVC mirror trays will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet 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 CFR 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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