CLA-2-70:RR:NC:2:226 I86644

Ms. Gillian Peirce
Polardreams International Ltd.
1100 N. 4th Street
Fairfield, IA 52556

RE: The tariff classification of a framed glass mirror from China

Dear Ms. Peirce:

In your letter dated September 30, 2002, you requested a tariff classification ruling. A photograph and a diagram of the product were submitted with your ruling request. The subject article, which is identified as “LF1114/1525MR” – Wall Mirror, is a glass mirror framed in wood. You indicated in your letter that the mirror is designed for general household use. You stated in your letter that the approximate outside dimensions are 20.43 inches in height by 15.67 inches in width by 1.73 inches in depth. The reflective surface area is approximately between 1213.92 centimeters square and 1329.12 centimeters square.

In your letter you ask whether a new binding ruling request would be required if the “LF” number changes due to a different wood and/or color. You stated that the part number “1525MR” specifications will remain the same. As long as the specifications (part number) remain the same, a new binding ruling request is not necessary. The applicable subheading for the framed glass mirror will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: over 929 cm² in reflecting area. The rate of duty will be 6.5 percent ad valorem.

At the present time there are no visa or quota restrictions for articles classified under subheading 7009.92.5000 HTS from China.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division