CLA-2-94:RR:NC:SP:233 G88576
Mr. Paul Vroman
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034
RE: The tariff classification of wood framed mirrors and dressers from Canada.
Dear Mr. Vroman:
In your letter dated March 22, 2001, on behalf of Durham Furniture, you requested a ruling on tariff classification.
The merchandise to be imported consists of wood framed glass mirrors designed for attachment to dressers and chests. All of the mirrors have a reflecting area greater than 1000 sq. cm. The mirrors have steel rods on the back as they are designed to be attached to the dressers. The dressers and chests on which the mirrors are attached are made of wood and are designed for use in the bedroom. You have requested the tariff classification for the mirrors when they are imported under two scenarios: 1) when the mirror is sold and imported with the dresser; and 2) when the mirror is imported by itself. Pictures of the mirrors and dressers have been submitted with your request.
The applicable subheading for the mirror, when imported with the dresser, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, other. The rate of duty will be free.
The applicable subheading for the mirror, when imported by itself, will be 9403.90.8080, HTS, which provides for other furniture and parts thereof: parts: other: other, other. The rate of duty will be free.
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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division