CLA-2-70:OT:RR:NC:N1:126
Ms. Cheryl Barnes
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a mirrored vanity tray from China
Dear Ms. Barnes:
In your letter dated September 13, 2021, you requested a tariff classification ruling regarding a mirrored vanity tray. A sample, which you designated as item number 3030601, was submitted with your request.
The mirrored vanity tray has a built-in glass mirrored base with a plastic border with side handles and plastic bottom. It measures 7.39 inches wide by 12 inches long by 2 inches high. From the information provided, you stated that it will be used to hold and display items used in the bathroom. The unit value for this article is valued over $.30 but not over $3 each.
The mirrored vanity tray is a composite good comprised of different materials that are classifiable in different headings (glass and plastic). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item.
The applicable subheading for the mirrored vanity tray will be 7013.99.5090, HTSUS, which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes... Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.99.5090, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division