R01373 R0 Ruling Active

The tariff classification of a mirror with attached tea light candleholder from China

Issued February 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7009.92.1000

Headings: 7009

Product description

A photograph of the product was submitted with your ruling request. The frame of the glass mirror is decorated with plastic berries and leaves. A small empty tea light candleholder is attached beneath the frame. The glass mirror imparts the essential character of this article. The candleholder as well as the plastic berries and leaves are ancillary. These components merely serve to enhance the glass mirror. In a telephone conversation with this office, you indicated that the glass surface of the mirror is not over 929 square centimeters in reflecting area.

CBP rationale

The applicable subheading for the framed glass mirror with attached tea light candleholder will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…other: framed: not over 929 square centimeters in reflecting area.

Full text

NY R01373 February 22, 2005 CLA-2-68:RR:NC1:126: R01373 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Mr. Troy Crago Attico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a mirror with attached tea light candleholder from China Dear Mr. Crago: In your letter, dated January 28, 2005, you requested a tariff classification ruling regarding a glass mirror with metal wire frame, Item Number W072MA01049. A photograph of the product was submitted with your ruling request. The frame of the glass mirror is decorated with plastic berries and leaves. A small empty tea light candleholder is attached beneath the frame. The glass mirror imparts the essential character of this article. The candleholder as well as the plastic berries and leaves are ancillary. These components merely serve to enhance the glass mirror. In a telephone conversation with this office, you indicated that the glass surface of the mirror is not over 929 square centimeters in reflecting area. The applicable subheading for the framed glass mirror with attached tea light candleholder will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent ad valorem. 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

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