CLA-2-70:OT:RR:NC:1:126

Mr. James Wong
Simple Symbol (N.A.) Inc.
4195 Chino Hills Parkway
PMB#536
Chino Hills, CA 91709

RE: The tariff classification of an unframed glass mirror from China

Dear Mr. Wong:

In your letter dated January 23, 2009, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The product under consideration, item number 10010M, is an unframed glass mirror measuring approximately eight inches by eight inches (approximately 412 sq. cm.). A silk-screen design of a butterfly, flower and vines is etched on the sides of the glass mirror. The central portion of the mirror – the greatest part of the body of the article – consists of unetched mirror glass which the consumer can use to see his or her reflection. You indicate in your letter that the glass mirror is designed to be hung on a wall, a door or in a closet. The applicable subheading for the unframed glass mirror will be 7009.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: unframed: not over 929 cm² in reflecting area. The 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 Jacob Bunin at (646) 733-3027.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division