L85905 L8 Ruling Active

The tariff classification of a plastic mirror from China.

Issued July 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The “Mini Magnifying Mirror w/Suction Cups” (Sku #51190) is a plastic mirror with 10X magnification. The mirror has two suction cups on the back so that it will adhere to various surfaces, such as a metal locker or another mirror. The mirror measures approximately 3 ½ inches in diameter and is marketed for facilitating tweezing eyebrows and applying make-up.

CBP rationale

The applicable subheading for the plastic mirror 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.

Full text

NY L85905 July 15, 2005 CLA-2-39:RR:NC:SP:221 L85905 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic mirror from China. Dear Ms. Marcoux: In your letter dated June 23, 2005, you requested a tariff classification ruling. The “Mini Magnifying Mirror w/Suction Cups” (Sku #51190) is a plastic mirror with 10X magnification. The mirror has two suction cups on the back so that it will adhere to various surfaces, such as a metal locker or another mirror. The mirror measures approximately 3 ½ inches in diameter and is marketed for facilitating tweezing eyebrows and applying make-up. The applicable subheading for the plastic mirror 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. 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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