CLA-2-70:S:N:N3:226 881388
Ms. Amy Ohira
Expeditors International of Washington, Inc.
P.O. Box 2568
578 Eccles Avenue
South San Francisco, Ca 94080-2568
RE: The tariff classification of a framed mirror from Taiwan.
Dear Ms. Ohira:
This is in response to your request for a tariff
classification ruling, on behalf of your client Institutional
Financing, Inc., dated December 17, 1992.
The sample which you have submitted is a circular glass mirror
measuring approximately 2 inches in diameter with a frame and
handle which you state is made of pewter. The mirror will be
packaged in a rectangular textile draw string bag which measures 5
inches by 2 3/4 inches and then sold in a gift box. The mirror and
the bag packaged together for resale are considered to be a set.
We have determined that the mirror gives the set its essential
character.
The provision applicable to the mirror will be subheading
7009.92.10, Harmonized Tariff Schedule of the United States (HTS),
which provides for Glass mirrors, Other: Framed: Not over 929
square centimeters in reflecting area. The rate of duty will be
7.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport