The tariff classification of a framed glass mirror from China

N114121 July 30, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7009.92.5000 Mr. Michael Doram Law Offices of Michael R. Doram 1028 N. Lake Ave. Suite 202Pasadena, CA 91104 RE: The tariff classification of a framed glass mirror from China Dear Mr. Doram: In your letter dated July 7, 2010, on behalf of Lifestyle Enterprise, you requested a tariff classification regarding a glass mirror. You described the product as a glass mirror with a wooden frame measuring 56 inches by 37 inches. Your letter indicated that after importation into the United States the mirror will be attached to a wooden bedroom dresser. You stated that the color of the mirror’s frame will match the color of the dresser on which the mirror will be mounted after importation. According to your letter, the mirror will be imported with metal mounting brackets and screws which will be used to attach the mirror to a dresser in the United States. You stated that metal strips in back of the mirror will allow it to be attached to the dresser. However, the dresser will not be imported with the mirror. In your letter you suggested that this product - a mirror which will be imported with metal mounting brackets and screws - should be classified as furniture or furniture parts in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). However, this article is a mirror. Although the product is intended to be attached to a bedroom dresser, you described it as being imported without the dresser. As imported, the merchandise is simply regarded as a mirror. It is clearly provided for eo nomine as a mirror in heading 7009, HTSUS. Therefore, heading 9403 is not applicable to this merchandise. The applicable subheading for the glass mirror with wooden frame - including metal mounting brackets and screws - will be 7009.92.5000, HTSUS, which provides for glass mirrors…framed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5 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. 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 Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may contact the Commerce Department at http://www.trade.gov/ia/ (click on "Contact Us"). If you wish to obtain an antidumping scope ruling on this merchandise, you may write to the Commerce Department at the following address: U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230; telephone: 202-482-4474 or 202-482-3434. 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"). Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division