OT:RR:CTF:CPMM H287484 WMW
Ms. Jennifer Swetts
Tahoco Logistics
400 River Walk parkway
Suite 200A
Tonawanda, NY 14150
RE: Ruling Request; Classification of mirrors
Dear Ms. Swetts:
This is a response to your request for internal advice submitted on behalf of Upper Canada Soap (“UCS”) and received by this office on June 9, 2017. You request a ruling concerning the classification of two mirrors under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
UCS requests a classification ruling on the following two items: Compact Base Metal (Metal Framed) (“CBM mirror”) and Full Size Base Metal Mirror (Metal Framed) (“FSB mirror”). The CBM mirror is a metal framed compact composed of two framed glass mirrors that are attached by a hinge on a single side. One of the outside surfaces possesses a stylized letter “K”. Inside the compact are two framed glass mirrors, one in each half of the compact. The compact measures approximately 7.5 centimeters in diameter by 1.25 centimeters high at its widest point. The surface area of each mirror is 28.27 square centimeters, for a total reflective area of 56.54 square centimeters. The FSB mirror is designed to be permanently attached to a supporting fixture, like a wall. The FSB mirror has multiple components, a two-sided, framed rectangular mirror which rotates on its x-axis, a three part articulating arm and a fixture mounting. The FSB mirror has a chrome finish. When folded, the FSB mirror measures approximately 30 centimeters long and 23.5 centimeters wide by 2 centimeters high. One mirror is 1x magnification, while the other is 5x magnification. Each reflective surface is a glass mirror and measures approximately 18.5 centimeters long and 19 centimeters wide, for a total reflective area of 703 square centimeters.
ISSUES:
Whether the instant merchandise is classifiable as mirrors of base metal of heading 8306, HTSUS, or as glass mirrors, whether or not framed, of heading 7009, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.
The HTSUS provisions at issue are as follows:
8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof:
8306.30.00 Photographs, pictures or similar frames; mirrors; and parts thereof
7009 Glass mirrors, whether or not framed, including rear-view mirrors:
Other:
7009.92 Framed:
7009.92.10 Not over 929 cm2 in reflecting area
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Although the term “mirror” is not specifically defined in the tariff, the ENs to chapter 70, HTSUS state the following:
EN 70.09 states, in relevant part, that this heading covers:
The term “glass mirror” applies to glass, one surface of which has been coated with metal (usually silver, sometimes platinum or aluminium) to give a clear and brilliant reflection.
This heading covers mirrors in sheets, whether or not further worked. It also includes shaped mirrors of any size, for example, mirrors for furniture, for interior decoration, for railway carriages, etc.; toilet mirrors (including hand or hanging mirrors); pocket mirrors (whether or not in a protective case). The heading further includes magnifying or reducing mirrors and rear-view mirrors (e.g., for vehicles). All these mirrors may be backed (with paperboard, fabric, etc.), or framed (with metal, wood, plastics, etc.), and the frame itself may be trimmed with other materials (fabric, shells, mother of pearl, tortoise-shell, etc.). Mirrors designed for placing on the floor or ground (for example, cheval-glasses or swing-mirrors of the type used in tailors’ fitting rooms or in footwear shops) also remain in this heading in accordance with Note 1 (b) to Chapter 94
EN 83.06 states, in relevant part, that this heading covers:
…(C) Photograph, Picture or similar frames; mirrors of base metal
This group comprises photograph, picture, mirror, etc., frames of base metal, of all shapes and dimensions. These remain in the group if fitted with supports or with backings of paperboard, wood or other material. The group includes frames fitted with plain glass, but glass mirrors with metal frames are excluded (heading 70.09).
UCS contends that the CBM mirror and the FSB mirror are classifiable under heading 8306 because though the top layer of each mirror is glass, the reflective nature of the mirror is not present until the application of a base metal through vacuum processing. UCS cites to New York Ruling Letter (“NY”) K80269, dated November 20, 2003 and NY N263495, dated May 5, 2015 as supporting references. In NY K80269, CBP held that a square mirror that had a reflective surface made of stainless steel was to be classified under subheading 8306.30.00 HTSUS. The two mirrors at issue in this request possess reflective surfaces primarily formed of glass, accordingly NY K80269 is not relevant to the articles in question. In NY N263495, CBP held that a decorative article identified as a “Metal Framed Arched Mirror”, had an essential character that was defined by the decorative metal frame not the mirror because the frame was the more imposing feature, leaving the mirror to fall to the background. Accordingly, that was classified under subheading 8306.29.0000 which provides for “statuettes and other ornaments”. The two items at issue in this request are identified as mirrors by UCS, the only disputation is that they should be classified as mirrors of glass or base metal. In either case, the essential character of the items in question is a mirror and accordingly NY N263495 is not relevant to the articles in question.
UCS states the products at issue are made according to the same process as described in the ENs to chapter 70, namely a glass surface that has had metal adhered to the back to create a reflective surface. Because heading 7009, HTSUS completely describes the merchandise, as a framed mirror, it cannot be classified in heading 8306, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the Compact Base Metal (Metal Framed and Full Size Base Metal Mirror (Metal Framed) are classified in heading 7009, HTSUS, specifically subheading 7009.92.1000, HTSUSA (Annotated), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 cm2 in reflecting area.” The 2018 column one, general rate of duty is 7.8% 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 the World Wide Web at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director,
Commercial and Trade Facilitation Division