CLA-2-70:OT:RR:NC:2:226
Mr. Robert Gardenier
M. E. Dey & Co. Inc.
700 W. Virginia St., Ste 300
Milwaukee, WI 53204
RE: The tariff classification of an unframed glass mirror from China
Dear Mr. Gardenier:
In your letter, received in our office on May 26, 2014, you requested a tariff classification ruling regarding an unframed glass mirror.
A sample identified as #7021860, a glass mirror, was submitted to this office. The item is unframed and the reflecting surface measures less than 929 cm².
In your letter, you stated that the item will be used as an exterior side view mirror. You advised our office that the vast majority of these products will be used in trucks.
In your letter, you suggested that the product should be classified as a rear view mirror for vehicles in subheading 7009.10.00, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is not a rear view mirror; in fact, it is a side view mirror. Therefore, subheading 7009.10.00 is not applicable.
The applicable subheading for the unframed glass mirror will be 7009.91.1000, HTSUS, which provides for glass mirrors, whether or not framed…other: unframed: not over 929 cm² in reflecting area. The rate of duty will be 7.8 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division