CLA-2-70:OT:RR:NC:2:226
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of decorative glass mirrors from China
Dear Ms. Woody:
In your letter dated April 1, 2015, you requested a tariff classification ruling regarding three framed glass mirrors. The three items are designated as item numbers: 990234 – “Wood and Metal Wall Mirror”; 355529 – “Metal Framed Arched Mirror”; and 990259 – “Wood Wall Mirror with 9 Panes”. You submitted a sample of each item. Item numbers 990234 and 990259 will be returned to you as requested. As per our telephone conversation, Item 355529, “Metal Framed Arched Mirror” was received damaged and will be disposed of by this office.
Item 990234, “Wood and Metal Wall Mirror”, consists of a glass mirror framed in wood. The outside dimensions of the mirror is 53.35 inches in height by 14.76 inches in width. The total reflecting surface is over 929 cm2. There is decorative metal scroll-work attached over the mirror. The item has a painted “aged” wood look and is designed to be hung on a wall.
For Item 355529, the “Metal Framed Arched Mirror”, an examination of company provided information indicates that the weight of the mirror is 55% of the good, the weight of the metal is 30% of the good, and the weight of the MDF (engineered wood) is 15% of the good, while by cost, 58% of the good is of metal, 30% of the good is of mirror, and 12% of the good is of MDF. A visual of the foreground of the good projects to one’s eye a large volume of arched metal that is framed over the mirror, leaving the mirror to fall to the background. Accordingly, the essential character of the good is imparted by the metal frame forming the arch design of the decorative home décor. As, such, the good is classifiable in subheading 8306.29.0000, HTSUS.
Item 990259, “Wood Wall Mirror with 9 Panes”, consists of a glass mirror framed in wood. The item features a nine pane, “window” style glass mirror within a rustic, distressed frame with a metal handle affixed to the bottom. The overall dimensions of the frame measures approximately 26.38 inches in height and 20.80 inches in width. The total reflecting surface area is over 929 cm2. It is designed to be hung on the wall.
The applicable subheading for the glass wall mirrors, Items 990234 – “Wood and Metal Wall Mirror”, and 990259 – “Wood Wall Mirror with 9 Panes” will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm2 in reflecting area.” The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Item 355529. “Metal Framed Arched Mirror” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” The general rate of duty will be free.
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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may contact the Commerce Department at http://www.trade.gov/ia/ (click on "Contact Us"). If you wish to obtain an antidumping scope ruling on this merchandise, you may write to the Commerce Department at the following address: U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230; telephone: 202-482-4474 or 202-482-3434. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD”).
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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division