CLA-2 CO:R:C:G 086405 SLR
Mr. Gordon E. Freund
Universal Reproductions Unlimited
164 Sheridan Street
Perth Amboy, NJ 08861
RE: Mirrored Wall Decoration
Dear Mr. Freund:
This ruling is in response to your letter of December 29,
1989, requesting the proper classification of various mirrored
wall decorations under Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample produced in Taiwan was
forwarded for our examination.
FACTS:
The submitted sample, style number 101, consists of etched
reflective glass within a wooden frame. The central portion of
the glass features the name and logo (picture of a football
helmet) of an NFL football team. The names of the remaining
NFL teams, along with a colored strip, outline the periphery of
the glass.
Style number 102 resembles style number 101 -- the
differences resting in the dimensions of the articles and the
weight of the wooden frames. These products also possess
different values: style number 101 at $1.60 per piece and style
number 102 at $3.90 per piece.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
-2-
Heading 4911, HTSUSA, provides for other printed matter,
including printed pictures and photographs. The Explanatory
Notes, which represent the official interpretation of the tariff
at the international level, offer guidance in understanding the
scope of the headings. The Explanatory Note to Heading 4911
indicates that the heading excludes "[d]ecorative glass mirrors,
whether or not framed, with printed illustrations on one surface
(heading 70.09 or 70.13)."
Heading 7009, HTSUSA, provides for glass mirrors, whether or
not framed, including rear-view mirrors. The Explanatory Note to
Heading 7009 Amending Supplement No. 6, February 1990, indicates
that this heading includes:
[M]irrors, whether or not framed, bearing printed
illustrations on one surface, provided they retain
the essential character of mirrors. However, once
the printing is such as to preclude use as a mirror,
these goods are classifiable in heading 70.13 as
decorative articles of glass.
A corollary note appears for Heading 7013. The Explanatory Note
to Heading 7013 provides that: "[T]his heading covers decorative
articles which are in the form of mirrors, but cannot be used as
mirrors due to the presence of printed illustrations...."
It is our determination that the subject articles are not
classifiable as mirrors. The consumer will not use these
products to see his or her reflection. The consumer will not use
these products to check his or her appearance. The purpose of
this merchandise is embodied in its decorative effect.
HOLDING:
The subject merchandise is classifiable in Heading 7013,
HTSUSA, which provides for glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes.
If valued over $0.30 but not over $3 each, the products are
classifiable in subheading 7013.99.5000, HTSUSA, and dutiable
at 30 percent ad valorem. If valued over $3 but not over $5
each, the products are classifiable in subheading 7013.99.8000,
HTSUSA, and dutiable at 15 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division