CLA-2-39:OT:RR:NC:N4:422
Ms. Evelyn Jones
Brica, Inc.
500 West Fifth Street
Suite #220
Charlotte, NC 28202
RE: The tariff classification of a plastic mirror from China
Dear Ms. Jones:
In your letter dated February 12, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a Baby In-Sight Seesaw Pals mirror, Item# 63012. This item is comprised of a convex-shaped mirror with a plastic reflective area, a plastic inner frame and an outer frame made of polyester with a cardboard stiffener. The reflective area measures approximately 5½”x 6½”.
Attached to the lower front of the inner plastic frame is a small plastic seesaw that measures approximately 5¼” in length and respectively attached to opposing ends of the seesaw are two textile stuffed birds. The item is designed to be used in a moving automobile. The seesaw moves up and down with the movement of the automobile. The textile outer frame is decorated with printed drawings of birds.
Attached to the back of the item is a stand with a hook and loop fastener, a reinforced clamp, a strap with a clip and a D-ring to secure the item in place on a car seat so a baby facing the rear of the automobile can see him or herself while the driver can see the baby. The entire item measures approximately 9.4” x 10.6” x 2.5”.
You have suggested that this item is correctly classified as a toy under subheading 9503.00.0090, HTSUS. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The item is not principally designed to amuse. Any amusement is incidental to its utilitarian function as a mirror. Although this item is marketed for a baby’s use and the use by an automobile driver that is monitoring the baby, the mirror is of the class or kind of merchandise principally used as a toilet article mirror with which one grooms him or herself.
The applicable subheading for Item# 63012 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other:…other. The rate of duty will be 3.4% 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division