CLA-2-70:RR:NC1:126:L80236
Ms. Gillian Pierce
Polardreams International, Inc.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of mirrors from China
Dear Ms. Jones:
In your letter, dated September 27, 2004, you requested a tariff classification ruling regarding a mirror.
A photograph was submitted with your ruling request.
In your letter you stated that the product, NF4695, is a mirror with a wooden frame. You indicated that the article is designed for use in a child’s room.
In a telephone conversation with this office you stated that the reflecting surface of the mirror consists of glass.
In your letter you indicated that the area of the reflecting glass surface of the mirror is over 929 square centimeters.
The applicable subheading for the mirror (NF4695) will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…other: framed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5 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