CLA-2-70:OT:RR:NC:N2:226
Ms. Melissa Gamez
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of mirrors from China and India.
Dear Ms. Gamez:
In your letter dated October 12, 2016, you requested a tariff classification ruling.
The merchandise under consideration is item numbers A8010054, A8010066, and A8010091. Samples were submitted with your ruling request and will be returned to you.
Item number A8010054 consists of two mirrors. The first mirror measures approximately 23 inches in diameter by 1 inch high at its widest points. It consists of a metal-framed glass reflective surface approximately 5 inches (12.7 centimeters) in diameter, decorated by thin, gold-tone metal rods radiating out from around the circumference of the frame. The second mirror measures approximately 27 inches in diameter by 1 inch high at its widest points. It consists of a metal-framed glass reflective surface approximately 6 inches (15.24 centimeters) in diameter decorated by thin, gold-tone metal rods radiating out from around the circumference of the frame.
Item number A8010091 measures approximately 32 inches in diameter by .75 inches high at its widest points. It consists of a glass reflective surface approximately 8.75 inches (22.23 centimeters) in diameter in an open weave-style bronze-tone metal frame.
Item number A8010066 measures approximately 45 inches in diameter by 1.25 inches high at its widest points. It consists of a metal-framed glass reflective surface approximately 9.75 inches (24.77 centimeters) in diameter, decorated by 48 metal bronze-tone stylized peacock feathers radiating out from around the circumference of the frame. At the end of each peacock feather is an additional oval-shaped glass reflective surface which measures approximately 3 inches long by 1.5 inches wide (7.62 centimeters long by 3.81 centimeters wide).
In your ruling request you suggest classification in 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), as other ornaments of base metal. However, these articles are not base metal ornaments; they are mirrors.
The applicable subheading for item numbers A8010054 and A8010091 will be 7009.92.1000, HTSUS, which provides for “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.” The rate of duty will be 7.8 percent ad valorem.
The applicable subheading for item number A8010066 will be 7009.92.5000, HTSUS, which provides for “Glass mirrors, whether or not framed…: other: Framed: Over 929 cm2 in reflecting area.” The general 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 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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division