The tariff classification of four framed glass mirrors and one leather picture frame from China

N031528 July 17, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7009.92.5000, 4205.00.8000 Mr. Bryon Brown Ajillis, Inc. 105 N 2020 W Ogden, UT 84404 RE: The tariff classification of four framed glass mirrors and one leather picture frame from China Dear Mr. Brown: In your letter dated June 20, 2008, you requested a tariff classification ruling. Photographs of the items you wish to import were submitted with your ruling request. The subject merchandise, identified as item numbers PFM20071227-001B/A/C, PFM20071227-002B/A/C, PFM2007-003B/A/C and PFM2007-005B/A/C, are four framed glass mirrors of different sizes. Each glass mirror is constructed with a medium density fiberboard (MDF) frame that is covered with leather. You state in your letter that the dimensions of the reflecting glass surface of each mirror are as follows: 43 cm x 3mm, 19” x19” x 3mm, 43” x 12” x 4mm and 30” x 20” x 3mm, respectively. The applicable subheading for the four framed glass mirrors (PFM20071227-001B/A/C, PFM20071227-002B/A/C, PFM2007-003B/A/C and PFM2007-005B/A/C), will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: over 929 centimeter square in reflecting area. The rate of duty will be 6.5% ad valorem. The subject article, identified as PFM20071227-001D, is a rectangular leather picture frame. The article is designed to accommodate a 4” x 6” photo. The applicable subheading for the leather picture frame will be 4205.00.8000, HTSUS, which provides for … other articles of leather or of composition leather. The rate of duty will be free. 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