CLA-2-70:OT:RR:NC:N1:126
Jamie L. Maguire
Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt LLP
599 Lexington Avenue, FL 36
New York, NY 10022-7648
RE: The tariff classification of four vanity mirrors from China
Dear Ms. Maguire:
In your letter dated May 29, 2019, on behalf of your client, Upper Canada Soap & Candle Makers Corp., you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Mirrors of Base Metal”, Style Numbers D819, D859RG, D897BG, and D898. Samples were submitted with your ruling request and will be returned to you.
Style Number D819, vanity mirror is a two-sided, framed circular glass mirror which rotates on its x-axis and is supported by a base. One side of the mirror is 1x magnification, while the other side is 10x magnification. It measures approximately 13.39 inches high by 7.87 inches wide at its widest point, with each reflective surface measuring approximately 6.5 inches (16.51 centimeters) in diameter. The bottom of the vanity mirror consists of a chrome metallic base with rhinestones inlaid in the stem.
Style Number D859RG, vanity mirror is a two-sided, framed circular glass mirror which rotates on its x-axis and is supported by a base. One side of the mirror is 1x magnification, while the other side is 10x magnification. It measures approximately 12.60 inches high by 7.40 inches wide at its widest point, with each reflective surface measuring approximately 6.25 inches (15.88 centimeters) in diameter. The bottom of the vanity mirror consists of a rose gold metallic base and two round faceted shaped acrylic gemstones for the stem.
Style Number D897BG, vanity mirror is a two-sided, framed circular glass mirror which rotates on its x-axis and is supported by a base. One side of the mirror is 1x magnification, while the other side is 10x. It measures approximately 13.39 inches high by 7.40 inches wide at its widest point, with each reflective surface measuring approximately 6.5 inches (16.51 centimeters) in diameter. The bottom of the vanity mirror consists of a gold metallic base with a pineapple shaped gold metallic stem.
Style Number D898, vanity mirror is a two-sided, framed circular glass mirror which rotates on its x-axis and is supported by a base. One side of the mirror is 1x magnification, while the other side is 5x. It measures approximately 14.76 inches high by 8.46 inches wide at its widest point, with each reflective surface measuring approximately 7.5 inches (19.05 centimeters) in diameter. The bottom of the vanity mirror consists of a chrome metallic base with rhinestone and plastic pearls glued onto the stem.
The vanity mirrors under consideration are composed of different components (metal frame and glass mirror) and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good or set can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
You assert the essential character is imparted by the metal and suggest classification in 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like…: Photograph, picture or similar frames; mirrors; and parts thereof.”
However, Explanatory Note 83.06 (C) specifically states, “glass mirrors with metal frames are excluded” from this heading. Mirrors that are classified in this heading must be made of metal. The mirrors in the articles under consideration are made of glass.
You also suggest classification in 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like…: Statuettes and other ornaments, and parts thereof; Other”. However, Explanatory Note 83.06 (B) states this group “covers articles which have no utility value but are wholly ornamental…” These articles have a utility value as vanity mirrors and are thereby excluded from classification under this subheading.
The applicable subheading for the vanity mirrors, Style Numbers D819, D859RG, D897BG, and D898 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 general rate of duty will be 7.8 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading, 7009.92.1000, HTSUS, unless specifically excluded, are subject to the 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, 7009.92.1000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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