CLA-2-70:OT:RR:NC:N1:126
Lisa Anne Stasiak
Ascent Global Logistics
2424 W Kingsley
Springfield, Missouri 65807
RE: The tariff classification of framed glass mirrors from China
Dear Ms. Stasiak:
In your letter dated November 19, 2021, on behalf of Steve Silver Company, you requested a tariff
classification regarding glass mirrors.
You described the merchandise as various styles of glass mirrors with wooden frames measuring
from 36 inches - 47 inches wide by 36 - 47.75 inches high.
Your letter indicated that after importation into the United States the glass mirrors will be attached
to matching wooden bedroom dressers.
According to your letter, the mirrors will be imported with metal mounting brackets and screws
which will be used to attach the mirrors to the dressers in the United States. However,
the dressers will not be imported with the mirrors.
In your letter you suggested that the wooden framed mirrors which will be imported with metal
mounting brackets and screws should be classified as furniture or furniture parts in heading 9403,
Harmonized Tariff Schedule of the United States (HTSUS). However, these articles are mirrors.
Although the mirrors are intended to be attached to matching bedroom dressers, you described them
as being imported without the dressers. As imported, the merchandise is simply regarded as a
mirror. The mirrors are clearly provided for eo nomine as mirrors in heading 7009, HTSUS.
Therefore, heading 9403 is not applicable to this merchandise.
The applicable subheading for the glass mirrors with wooden frames, including metal mounting
brackets and screws, will be 7009.92.5090, HTSUS, which provides for glass mirrors…framed:
over 929 square centimeters in reflecting area. The rate of duty will be 6.5 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7009.92.5090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7009.92.5090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP
websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division