N014429 N0 Ruling Active

The tariff classification of two compact glass mirrors from China

Issued August 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7009.92.1000

Headings: 7009

Product description

The submitted samples referred to as “Compact Mirror with Brown Epoxy and Topaz Colored Crystals“- SKU No. 741563 and “Compact Mirror with Fimo Polymer Clay and Clear and Black Crystals” – SKU No. 741562, are two styles of double mirror compacts encased in a hinged palladium-plated metal frame with snap closure. Each double compact is purse size and features two glass mirrors, one side regular magnification and the other 1.5 times magnification. SKU No. 741563 is oval in shape having the top of the case decorated with brown epoxy and topaz colored crystals. SKU No. 741562 is square with the top of the case having a zebra design. Additionally, it is adorned with clear and black crystals.

CBP rationale

The applicable subheading for the two compact glass mirrors will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 cm in reflecting area.

Full text

N014429 August 10, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Mr. Adam Whitney Access Business Group International, LLC. 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of two compact glass mirrors from China Dear Ms. Whitney: In your letter dated July 13, 2007, you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested. The submitted samples referred to as “Compact Mirror with Brown Epoxy and Topaz Colored Crystals“- SKU No. 741563 and “Compact Mirror with Fimo Polymer Clay and Clear and Black Crystals” – SKU No. 741562, are two styles of double mirror compacts encased in a hinged palladium-plated metal frame with snap closure. Each double compact is purse size and features two glass mirrors, one side regular magnification and the other 1.5 times magnification. SKU No. 741563 is oval in shape having the top of the case decorated with brown epoxy and topaz colored crystals. SKU No. 741562 is square with the top of the case having a zebra design. Additionally, it is adorned with clear and black crystals. The applicable subheading for the two compact glass mirrors will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 cm in reflecting area. The rate of duty will be 7.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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