N247932 N2 Ruling Active

The tariff classification of a framed mirror from China

Issued December 12, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7009.92.1000

Headings: 7009

Product description

You submitted a sample for our examination which will be returned to you as requested. The subject merchandise which is identified as the “Mirrored Wall Décor,” SKU # 42076872, is a glass mirror with an elaborate metal frame. The total dimensions of the framed mirror are approximately 23 inches wide by 31 inches long. The reflecting surface of the mirror measures approximately 11.43 centimeters squared. The mirror can be hung either horizontally or vertically.

CBP rationale

The applicable subheading for the “Mirrored Wall Décor”, SKU #42076872 will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other glass mirrors, framed, not over 929 square centimeters in reflecting area.

Full text

N247932 December 12, 2013 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Martha De Castro Bed, Bath & Beyond 700 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a framed mirror from China Dear Ms. De Castro: In your letter dated November 15, 2013, you requested a tariff classification ruling regarding “Mirrored Wall Décor”, SKU #42076872. You submitted a sample for our examination which will be returned to you as requested. The subject merchandise which is identified as the “Mirrored Wall Décor,” SKU # 42076872, is a glass mirror with an elaborate metal frame. The total dimensions of the framed mirror are approximately 23 inches wide by 31 inches long. The reflecting surface of the mirror measures approximately 11.43 centimeters squared. The mirror can be hung either horizontally or vertically. The applicable subheading for the “Mirrored Wall Décor”, SKU #42076872 will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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