The tariff classification of six framed glass mirrors and two headboards from China

N056096 April 21, 2009 CLA-2-70:OT:RR:E:NC:4:426 CATEGORY: Classification TARIFF NO.: 7009.92.5000, 9403.90.8085 Ms. Catrina H. Lawless Hooker Furniture P.O. Box 4708 Martinsville, VA 24112 RE: The tariff classification of six framed glass mirrors and two headboards from China Dear Ms. Lawless: In your letter dated March 27, 2009, you requested a tariff classification ruling. Although photographs were submitted with your ruling request, the majority of the items you inquire about were found on your website. According to the information that was submitted in your letter, you wish to import two styles of headboards and six styles of wooden framed mirrors. Each headboard is identified by the following name and item number: King Leather Headboard 6/0-6/6 (Wynterhall) - 342-90-251 Queen Leather Headboard 5/0 (Wynterhall) - 342-90-211 The applicable subheading for the two headboards will be 9403.90.8085, Harmonized Tariff Schedule of the United States (HTSUS) which provides for "Other furniture and parts thereof: Parts: Other, Other". The rate of duty will be free. Each mirror is identified by the following name and item number: Chardonnay - 997-90-007 Wynterhall - 342-90-007 Preston Ridge - 864-90-007 Westcott - 989-90-007 Beladora - 698-90-007 Chatham - 622-90-007 The wooden framed mirrors are intended to be used with dressers. Each mirror is round and has a reflecting surface of glass which is over 929 square centimeters. The applicable subheading for the six styles of framed glass mirrors will be 7009.92.5000, HTSUS, which provides for glass mirrors...other: framed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5 percent ad valorem. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact that department at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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