J86675 J8 Ruling Active

The tariff classification of a plastic mirror from China.

Issued July 28, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The product is identified as item number 5099, Locker Star. It is a plastic mirror that measures 4-1/2” by 4-1/2” square. The mirror is housed in a plastic unit that contains a small storage compartment for makeup and a small battery operated LCD clock. An additional battery compartment is attached to the left side of the unit. This compartment holds four “AA” size batteries and it can be rotated back and forth as the user desires. The battery compartment also has a blue light that is turned on/off with a small switch. The mirror is designed to be hung in a school or gym locker and used for makeup touch ups. The plastic mirror imparts the essential character to this item.

Full text

NY J86675 July 28, 2003 CLA-2-39:RR:NC:SP:221 J86675 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a plastic mirror from China. Dear Mr. Morse: In your letter dated June 27, 2003, on behalf of your client Meijer Distribution, you requested a classification ruling. The product is identified as item number 5099, Locker Star. It is a plastic mirror that measures 4-1/2” by 4-1/2” square. The mirror is housed in a plastic unit that contains a small storage compartment for makeup and a small battery operated LCD clock. An additional battery compartment is attached to the left side of the unit. This compartment holds four “AA” size batteries and it can be rotated back and forth as the user desires. The battery compartment also has a blue light that is turned on/off with a small switch. The mirror is designed to be hung in a school or gym locker and used for makeup touch ups. The plastic mirror imparts the essential character to this item. 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 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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