The tariff classification of a framed fog-proof two-sided glass mirror from China.

N272575 February 26, 2016 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Mr. Thomas R. Christianson Showertek, Inc. 2775 Napa Valley Corporate Drive Napa, CA 94558 RE: The tariff classification of a framed fog-proof two-sided glass mirror from China. Dear Mr. Christianson: In your letter dated February 1, 2016, you requested a tariff classification ruling. The merchandise under consideration is the Heated Fog-Free Shower Mirror. From the information you provided, this is a two-sided glass mirror in a plastic frame which measures approximately 18 inches long by 8 inches wide at its widest points, with the mirrors themselves measuring approximately 7 inches in diameter. The mirror on one side provides regular magnification, while the other provides three times magnification; the mirror swivels in order to present the two reflective surfaces. Attached to the mirror is a tube encased in a stainless steel flex arm, at the end of which is a plumbing fitting. The mirror is designed to be connected to a shower wall pipe by means of this plumbing fitting. During use, water circulates from the shower wall pipe, through the mirror and out the showerhead, continuously heating a copper heat exchanger within the mirror unit. The heat exchanger warms the mirrors, helping to prevent them from fogging. The Heated Fog-Free Shower Mirror is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass mirror component provides the essential character of this item. The applicable subheading for the Heated Fog-Free Shower Mirror will be 7009.92.1000, HTSUS, which provides for “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division