CLA-2-70:L:TC:D16 B88642
Mr. Satoshi David Griffin
Attorney-in-Fact
James J. Boyle & Co.
739 Sullivan Road, Suite # 110
Atlanta, Georgia 30349
RE: The tariff classification of a bevelled glass mirror
from Taiwan.
Dear Ms. Griffin:
In your undated letter received by U.S. Customs on August 13, 1997, you requested a tariff classification ruling on behalf of ERA Connection Company.
A sample was submitted. The item is a flat, rectangular glass which has one surface coated with silver metal to create a clear and brilliant reflection. The surface without the coating has been bevelled all around the edges into a noticeable slant. You state that bevelled glass mirrors will be imported in various sizes and shapes and will be assembled after importation with other domestic and imported glass products to make decorative candle holders.
When the reflecting area of the mirror is not over 929 square centimeters, the applicable subheading for the bevelled glass mirror will be 7009.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed ... other: unframed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent ad valorem.
When the reflecting area of the mirror is over 929 square centimeters, the applicable HTS subheading will be 7009.91.5000, which provides for glass mirrors, whether or not framed ... other: unframed: over 929 square centimeters in reflecting area. The rate of duty will be 7.9 percent ad valorem.
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This ruling is being issued under the provisions of Section
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.
Sincerely,
(Signed)
Leticia Moran
Port Director
Laredo, Texas