The tariff classification of two vanity make-up mirrors from China

N024385 April 2, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Mr. James J. Yarshen Blackstone International, Ltd. 2018 Lord Baltimore Drive Baltimore, MD 21244 RE: The tariff classification of two vanity make-up mirrors from China Dear Mr. Yarshen: In your letter dated March 7, 2008, you requested a tariff classification ruling. Photographs and descriptive literature covering vanity make-up mirrors were submitted with your ruling request. The first type of make-up mirror is a lighted, two-sided circular glass mirror framed in metal with a metal base. The glass mirror measures seven inches (17.78 cm). You indicate in your letter that the mirror provides 1 x to 8 x magnification and is glare-free and fog-free. You further state that the mirror is illuminated via an AC powdered light bulb – either incandescent or fluorescent. The mirror is designed to tilt at a 45 degree angle and rotates 360 degrees. The second type of make-up mirror is a lighted, two-sided round glass mirror framed in plastic with a plastic base. The glass mirror measures six inches (15.24 cm). One side of the mirror is 1 x magnification and the other is 8 x magnification. Illumination is provided by LED bulbs around the perimeter of the mirror. You state in your letter that the mirror is powered by either 4 AA batteries (not included) or an AC adapter (not included). The applicable subheading for the two vanity make-up mirrors will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors…framed: not over 929 square centimeters 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