L86009 L8 Ruling Active

The tariff classification of a plastic magnifying mirror from Taiwan.

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

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The product is the “Anti-Fogging & Magnifying Shower Mirror” (#51020). The mirror is composed of acrylic plastic and has a plastic frame with a rack at the base for holding razors and toothbrushes. Two suction cups on the back allow it to be secured to a shower wall. The mirror can be rotated in a clockwise or counter clockwise direction to either increase or decrease the level of magnification. The mirror features 1 to 5X magnification.

CBP rationale

razors and toothbrushes. Two suction cups on the back allow it to be secured to a shower wall. The mirror can be rotated in a clockwise or counter clockwise direction to either increase or decrease the level of magnification. The mirror features 1 to 5X magnification. The applicable subheading for the shower mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles…of plastics: other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY L86009 July 15, 2005 CLA-2-39:RR:NC:SP:221 L86009 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 magnifying mirror from Taiwan. Dear Ms. Marcoux: In your letter dated June 21, 2005, you requested a tariff classification ruling. The product is the “Anti-Fogging & Magnifying Shower Mirror” (#51020). The mirror is composed of acrylic plastic and has a plastic frame with a rack at the base for holding razors and toothbrushes. Two suction cups on the back allow it to be secured to a shower wall. The mirror can be rotated in a clockwise or counter clockwise direction to either increase or decrease the level of magnification. The mirror features 1 to 5X magnification. The applicable subheading for the shower mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household 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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