N275590 N2 Ruling Active

The tariff classification of a glass mirror from China.

Issued May 25, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7009.92.1000

Headings: 7009

Product description

The Sunburst Mirror measures approximately 28 inches in diameter by .5 inches high at its widest points. The sample features a metal-framed glass disc which measures approximately 6.19 inches (15.72 centimeters (cm)) in diameter, decorated with thin, ornamented metal rods radiating out from around the circumference of the metal frame. However,

CBP rationale

The applicable subheading for the Sunburst Mirror, item number 465028, will be 7009.92.1000, HTSUS, which provides for “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.

Full text

N275590 May 25, 2016 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a glass mirror from China. Dear Ms. O’Brien: In your letter dated April 21, 2016, you requested a tariff classification ruling. The merchandise under consideration is the Sunburst Mirror, item number 465028. A sample was submitted with your ruling request and will be returned to you. The Sunburst Mirror measures approximately 28 inches in diameter by .5 inches high at its widest points. The sample features a metal-framed glass disc which measures approximately 6.19 inches (15.72 centimeters (cm)) in diameter, decorated with thin, ornamented metal rods radiating out from around the circumference of the metal frame. However, you state that the imported article will feature a glass mirror instead of the glass disc. In your ruling request you suggest classification of the Sunburst Mirror in 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS) as other statuettes and other ornaments of base metal. However, the sunburst mirror will have a glass mirror in place in the center portion at the time of importation. The sunburst mirror is not classified as a decorative metal object under heading 8306, HTSUS. The applicable subheading for the Sunburst Mirror, item number 465028, 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 https://hts.usitc.gov/current. 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”). 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

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