The tariff classification of framed mirrors from China and Indonesia

NY J81094 March 3, 2003 CLA-2:RR:NC:2:226 NY J81094 CATEGORY: Classification TARIFF NO.: 7009.92.5000 Ms. Claudia Sepuka City Furniture 6701 N Hiatus Road Tamurac Fl 33321 RE: The tariff classification of framed mirrors from China and Indonesia Dear Ms. Sepuka: In your letter dated January 29, 2003 you requested a tariff classification ruling regarding dresser mirrors. Photographs were submitted with your ruling request. You indicated that the products are wooden framed glass mirrors. You stated that each mirror has a reflecting surface of glass which is over 929 square centimeters. You indicated that the mirrors would be attached to dressers in the United States. You asked whether these products could be regarded as furniture parts and classified under subheading 9403.50.9080, Harmonized Tariff Scheduled of the United States (HTS) which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other: other. However, this provision does not apply because the product is simply a mirror. As a mirror, it is more specifically provided for in heading 7009 which covers mirrors than in heading 9403 which covers furniture and furniture parts. The applicable subheading for the framed glass mirrors will be 7009.92.5000, HTS, which provides for glass mirrors...other: framed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 7009.92.5000, HTS, which are products of Indonesia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” and then search for the term “GSP”. 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 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division