CLA-2-70:OT:RR:NC:N1:126
Cheryl Barnes
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of two framed glass mirrors from China
Dear Ms. Barnes:
In your letter dated May 16, 2022, you requested a tariff classification ruling regarding two framed glass mirrors. Representative samples were submitted with your ruling request.
The first sample, “Item Number 32018001”, consists of a round glass mirror framed with a plastic scroll designed frame. The glass mirror (including the frame) measures approximately 12 inches in height by 12 inches at its widest point. The total reflecting surface is not over 929 cm2. The glass mirror is designed to be hung on the wall.
The second sample, “Item Number 32074701”, consists of a glass mirror with a plastic arch-shaped cathedral frame. The glass mirror (including the frame) measures approximately 20 inches in height by 20 inches at its widest point. The total reflecting surface is over 929 cm2. 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. The glass mirror is designed to be hung on the wall.
In your ruling request you suggest classification of the two framed glass mirrors in heading 7013, HTSUS, as glassware of a kind used for decoration. However, they are not similar to the exemplars of EN 70.13, either by process of manufacture or physical description.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
We note that EN 70.13, provides, in pertinent part:
This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds:
* * *
(4) Glassware for indoor decoration and other glassware … such as vases, ornamental fruit bowls, statuettes, fancy articles (animals, flowers, foliage, fruit, etc.), table-centres … aquaria, incense burners, etc., and souvenirs bearing views…
On the other hand, this heading covers decorative articles which are in the form of mirrors but cannot be used as mirrors due to the presence of printed illustrations; otherwise, they are classified in heading 70.09.
The types of articles of glassware described in the ENs are obtained by pressing or blowing into molds and include table or kitchen glassware, toilet articles, office glassware, and glassware for indoor decoration. Based on the physical characteristics of the articles and the information provided, we do not consider the subject glass articles to be used for decoration. Furthermore, EN 70.13 explains that only decorative articles in the form of mirrors that cannot be used as mirrors due to the presence of printed illustrations are classified in heading 7013, HTSUS; otherwise, they are classified in heading 7009, HTSUS. The subject articles bear no printed illustrations and can be used as mirrors. Accordingly, we find that the subject articles are not provided for in heading 7013, HTSUS.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining the glass mirrors and the description provided, this office is of the opinion that the glass mirrors and plastic components merit equal consideration. Heading 7009 occurs last in numerical order in comparison to the plastic frame, GRI 3(c) noted.
Each item is a composite good whose essential character is not clearly imparted by either the plastic frame or the glass mirror. GRI (3)(c), HTSUS provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, heading 7009, the provision applicable to the glass mirror, appears last in the HTSUS.
The applicable subheading for the glass mirror, “Item Number 32018001”, will be 7009.92.1090, HTSUS, which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed, not over 929 cm2 in reflecting area…Other”. The general rate of duty will be 7.8 percent ad valorem.
The applicable subheading for the glass mirror, “Item Number 32074701”, will be 7009.92.5095, HTSUS, which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm2 in reflecting area…Other: Other”. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7009.92.1090, HTSUS and 7009.92.5095, 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 subheadings 7009.92.1090, HTSUS and 7009.92.5095, 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, including information on exclusions and their effective dates, 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.
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.
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