CLA-2-70:OT:RR:NC:N2:226
Mr. John F. Black
Blackstone International Ltd.
2018 Lord Baltimore Drive
Baltimore, MD 21244
RE: The tariff classification and country of origin determination of a lighted vanity mirror from China.
Dear Mr. Black:
In your letter dated November 4, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Sunter Natural Daylight Vanity Mirror. A sample was submitted with your ruling request and will be returned to you.
The Sunter Natural Daylight Vanity Mirror is a lighted, two-sided, framed circular glass mirror which rotates on its x-axis and is supported by a base. One mirror is 1x magnification, while the other is 10x magnification. It measures approximately 18 inches high by 10.25 inches wide at widest points overall, with each reflective surface measuring approximately 6.375 inches (16.1925 centimeters) in diameter. The base of the mirror provides a push-button on-off switch and an electrical cord with a two-prong plug.
In your ruling request you suggest classification of the Sunter Natural Daylight Vanity Mirror in 9002.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), as other lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. However, this lighted vanity mirror is not classified under subheading 9002.90.4000, HTSUS, since it is not optically worked, and it is not a part of or a fitting for an instrument or apparatus.
The applicable subheading for the Sunter Natural Daylight Vanity Mirror will be 7009.92.1000, HTSUS, which provides for “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.” The general 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 https://hts.usitc.gov/current.
In your letter you also requested a ruling on the country of origin of the Sunter Natural Daylight Vanity Mirror.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908).
From the information you provided, all the materials and components for the Sunter Natural Daylight mirror are made in China. The Sunter Natural Daylight Vanity Mirror itself is then manufactured in China from those components. Therefore, the country of origin of the Sunter Natural Daylight Vanity Mirror is 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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division