CLA-2-70:OT:RR:NC:1:126
Ms. Francine Ramsey
Hampton Direct, Inc. 350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a glass mirror from India
Dear Ms. Ramsey:
In your letter dated December 7, 2007 you requested a tariff classification ruling regarding a glass mirror (Round Blue Gem Mirror – 63980).
A sample of the product was submitted with your ruling request.
The mirror consists of a round glass reflecting surface surrounded by a frame. The frame of the mirror consists of metal and decorative pieces referred to as “blue gems.” You advised us that the decorative items called “blue gems” are not true gems but merely pieces of decorative glass.
The mirror has a wooden backing and a metal stand.
The diameter of the complete article is approximately 8.25 inches. The diameter of the reflecting glass surface (the central mirror portion of the product) is approximately 5.25 inches.
The applicable subheading for the glass mirror framed with metal and decorative pieces of glass will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Articles classifiable under subheading 7009.92.1000, HTSUS which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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