CBP Ruling H82808 — The tariff classification of a framed mirror from China

Tariff classification

Headings: 7009

Product description

A photograph depicting the item was submitted with your ruling request. The subject article (Model HK76WR), is identified as Hello Kitty Dual-Magnification Lighted Make-up Mirror with AM/FM Radio (AC powdered). The item consists of a round, swivel glass (light-up) mirror in a plastic frame and with a plastic stand and base. A radio is incorporated into the base. The mirror has dual magnification 1X (normal) to 5X (close-up) and features a brightness control switch to simulate different lighting conditions. You indicated that the reflecting glass surface measures approximately five inches in diameter. The essential character of this composite good is represented by the glass mirror. According to the value breakdown submitted, the value of the mirror component is four times greater than the value of the radio component. You indicated in your letter that you plan to market this product in a personal care department, alongside other lighted make-up mirrors, hairdryers, etc.

CBP rationale

The applicable subheading for the framed, lighted make-up mirror with radio will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: not over 929 cm² in reflecting area.

Full text

NY H82808 July 5, 2001 CLA-2-70:RR:NC:2:226 H82808 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Cynthia Albano Emerson Radio Corporation 9 Entin Rd. P.O. Box 430 Parsippany, NJ 07054-0430 RE: The tariff classification of a framed mirror from China Dear Ms. Albano: In your letter dated May 24, 2001, you requested a tariff classification ruling. A photograph depicting the item was submitted with your ruling request. The subject article (Model HK76WR), is identified as Hello Kitty Dual-Magnification Lighted Make-up Mirror with AM/FM Radio (AC powdered). The item consists of a round, swivel glass (light-up) mirror in a plastic frame and with a plastic stand and base. A radio is incorporated into the base. The mirror has dual magnification 1X (normal) to 5X (close-up) and features a brightness control switch to simulate different lighting conditions. You indicated that the reflecting glass surface measures approximately five inches in diameter. The essential character of this composite good is represented by the glass mirror. According to the value breakdown submitted, the value of the mirror component is four times greater than the value of the radio component. You indicated in your letter that you plan to market this product in a personal care department, alongside other lighted make-up mirrors, hairdryers, etc. The applicable subheading for the framed, lighted make-up mirror with radio will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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