CLA-2-70:OT:RR:NC:2:226
Ms. Lisa Morales
Pier 1 Imports
100 Pier 1 Place, Level 11
Fort Worth, Texas 76102
RE: The tariff classification of framed glass mirrors from China
Dear Ms. Morales:
In your letter dated February 21, 2014 you requested a tariff classification ruling regarding two framed glass mirrors identified as GC-8224W and VIN: GC-8172G. Photos were submitted of each item for our examination.
Item GC-8224W is a framed rectangular glass mirror with a medium density fiberboard (MDF) backing. The rectangular glass mirror has an ornate frame consisting of mirrored glass. The rectangular reflecting area of the mirror measures over 929 square centimeters.
Item VIN: GC-8172G is a framed glass mirror with curved edges; the product has a medium density fiberboard backing. The curved-edge glass mirror has a frame consisting of mirrored glass. The reflecting area of the mirror measures over 929 square centimeters.
The applicable subheading for items GC-8224W and VIN: GC-8172G, framed glass mirrors, will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed…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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division