OT:RR:CTF:CPMMA H318979 AJK
TARIFF NO: 7009.10.00
Mr. Robert Gardenier
M. E. Dey & Co. Inc.
700 W. Virginia St., Ste 300
Milwaukee, WI 53204
RE: Revocation of NY N253902; Classification of Unframed Automotive Side Mirrors
Dear Mr. Gardenier:
This letter is in reference to your New York Ruling Letter (NY) N253902, dated June 20, 2014, concerning the tariff classification of unframed automotive side mirrors. In NY N253902, U.S. Customs and Border Protection (CBP) classified the merchandise in subheading 7009.91.10, Harmonized Tariff Schedule of the United States (HTSUS), as unframed glass mirrors. We have reviewed NY N253902 and have determined that the classification of the merchandise in subheading 7009.91.10, HTSUS, was incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 55, No. 41, on October 20, 2021. One comment was received in response to this notice.
FACTS:
The subject merchandise was described in NY N253902 as follows:
The [glass mirror] is unframed and the reflecting surface measures less than 929 cm². …
[T]he item will be used as an exterior side view mirror. … [T]he vast majority of these products will be used in trucks.
ISSUE:
Whether the unframed automotive side mirrors are classified in subheading 7009.10.00, HTSUS, as rearview mirrors, or subheading 7009.91.10, HTSUS, as unframed glass mirrors.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI), and in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
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The HTSUS provisions at issue are as follows:
7009 Glass mirrors, whether or not framed, including rear-view mirrors:
7009.10.00 Rear-view mirrors for vehicles
Other:
7009.91 Unframed:
7009.91.10 Not over 929 cm2 in reflecting area
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The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
EN 70.09 provides, in pertinent part, as follows:
The heading further includes magnifying or reducing mirrors and rear-view mirrors (e.g., for vehicles). All these mirrors may be backed (with paperboard, fabric, etc.), or framed (with metal, wood, plastics, etc.), and the frame itself may be trimmed with other materials (fabric, shells, mother of pearl, tortoise-shell, etc.).
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Heading 7009, HTSUS, is an eo nomine provision for rearview mirrors. However, the terms “rearview” and “rearview mirror” are not defined in chapter 79 of the HTSUS, nor are they defined elsewhere in the Nomenclature or the ENs. In the absence of a definition of a term in the HTSUS or ENs, the term is construed in accordance with its common and commercial meaning. See Toyota Motor Sales, Inc. v. United States, 7 C.I.T. 178, 182 (1984), aff’d, 753 F.2d 1061 (Fed. Cir. 1985); Nippon Kogaku (USA), Inc. v. United States, 69 C.C.P.A. 89 (1982). Dictionaries and other lexicographic authorities may be utilized to determine a term's common meaning. See Mast Indus., Inc. v. United States, 9 C.I.T. 549 (1985), aff’d, 786 F.2d 1144 (Fed. Cir. 1986). Merriam-Webster Dictionary defines “rearview mirror” as “a mirror (as in an automobile) that gives a view of the area behind a vehicle”. Rearview Mirror, Merriam-Webster, https://www.merriam-webster.com/dictionary/rearview%20mirror (last visited June 7, 2021). Moreover, the Federal Motor Vehicle Safety Standards (FMVSS) No. 111, which are federal vehicle regulations issued by the National Highway Traffic Safety Administration, defines “rearview image” as “a visual image, detected by means of a single source, of the area directly behind a vehicle that is provided in a single location to the vehicle operator and by means of indirect vision.” 49 C.F.R. § 571.111. In addition, FMVSS No. 111 outlines the following requirements for rearview mirrors that are installed on the driver’s and passenger’s sides of passenger vehicles:
S5.2 Outside rearview mirror - driver's side.
S5.2.1 Field of view. Each passenger car shall have an outside mirror of unit magnification. The mirror shall provide the driver a view of a level road surface extending to the horizon from a line, perpendicular to a longitudinal plane tangent to the driver's side of the vehicle at the widest point, extending 2.4 m out from the tangent plane 10.7 m behind the driver's eyes, with the seat in the rearmost position. The line of sight may be partially obscured by rear body or fender contours. The location of the driver's eye reference points shall be those established in Motor Vehicle Safety Standard No. 104 (§ 571.104) or a nominal location appropriate for any 95th percentile male driver.
…
S5.3 Outside rearview mirror passenger's side. Each passenger car whose inside rearview mirror does not meet the field of view requirements of S5.1.1 shall have an outside mirror of unit magnification or a convex mirror installed on the passenger's side. The mirror mounting shall provide a stable support and be free of sharp points or edges that could contribute to pedestrian injury. The mirror need not be adjustable from the driver's seat but shall be capable of adjustment by tilting in both horizontal and vertical directions.
Although the subject unframed automotive side mirrors are placed on the exterior of passenger vehicles, these mirrors reflect the area behind the vehicles. For example, the automotive side mirrors allow a driver to view other vehicles that approach from the rear. Furthermore, the FMVSS No. 111’s specific provisions for outside rearview mirrors for driver’s and passenger’s sides demonstrates that the commercial definition of rearview mirrors includes the automotive side mirrors. Accordingly, CBP finds that the subject unframed automotive side mirrors constitute rearview mirrors in subheading 7009.10.00, HTSUS, under GRI 1.
As noted above, we received one comment in response to the notice of the proposed revocation. The comment was submitted in support of the revocation, as the commenter agrees that the unframed automotive side mirrors are properly classified in subheading 7009.10.00, HTSUS.
HOLDING:
By application of GRI 1, the unframed automotive side mirrors are classified under heading 7009, HTSUS, specifically in subheading 7009.10.00, HTSUS, which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Rear-view mirrors for vehicles”. The 2022 column one, general rate of duty is 3.9% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N253902, dated June 20, 2014, is hereby revoked.
This ruling will become effective 60 days from the date of publication in the Customs Bulletin.
Sincerely, for
Allyson Mattanah Craig T. Clark, Director Commercial and Trade Facilitation Division