K82398 K8 Ruling Active

The tariff classification of a plastic mirror from China.

Issued February 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is identified as style number 10671, a Disney Princess Talking Mirror. The plastic framed mirror is made of polycarbonate (“Mylar”). The backside of the mirror contains a kick-stand so the mirror can be placed upright on a dresser or mantle. A battery pocket that holds two “AAA” size batteries is included on the backside. The front of the frame contains a small button. When batteries are inserted and the button is pressed, the mirror will voice one of three sayings: “You look like a princess”, “You look good today”, or “Don’t forget to smile”. The sample is returned as you requested.

Full text

NY K82398 February 5, 2004 CLA-2-39:RR:NC:SP:221 K82398 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Yvonne Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a plastic mirror from China. Dear Ms. Richardson: In your letter dated January 9, 2004, on behalf of your client KB Toys, you requested a classification ruling. The submitted sample is identified as style number 10671, a Disney Princess Talking Mirror. The plastic framed mirror is made of polycarbonate (“Mylar”). The backside of the mirror contains a kick-stand so the mirror can be placed upright on a dresser or mantle. A battery pocket that holds two “AAA” size batteries is included on the backside. The front of the frame contains a small button. When batteries are inserted and the button is pressed, the mirror will voice one of three sayings: “You look like a princess”, “You look good today”, or “Don’t forget to smile”. The sample is returned as you requested. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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