CLA-2-70:RR:NC:2:226 D83587
Ms. Ruby L. Wood
Evans, Wood And Mooring, Inc.
P.O. Box 610005
D/FW Airport
Texas 75261
RE: The tariff classification of five framed glass mirrors from
Indonesia
Dear Ms. Wood:
In your letter dated October 2, 1998, on behalf of your
client, Greco Frame & Supply, Inc., you requested a tariff
classification ruling regarding a framed mirror with a flower box
and a framed mirror with a shelf. Both items are designed to be
hung on the wall. Representative samples of the items were
submitted with your ruling request.
You indicated in your letter that items #931147 and #931154
are the same product but represent different color choices. Each
item features a four pane glass mirror framed in wood. A flower
box made of wood is attached to the bottom of the article. The
mirror dimensions are 20 inches in height by 16 inches in width
with each pane measuring nine and one half inches in height by 7
and one half inches in width.
You also indicated that items #930669, #930677 and #930719
are the same product but represent different color choices. Each
item features a four pane glass mirror framed in wood. A shelf
made of wood is attached to the bottom of the article. The
mirror dimensions are 20 inches in height by 16 inches in width
with each pane measuring nine and one half inches in height by 7
and one half inches in width. Each product is a composite good whose essential character
is not clearly imparted by either the wooden component or the
glass mirror. General Rule of Interpretation (3)(c), Harmonized
Tariff Schedule of the United States (HTS) provides that such
products shall be classified under the heading which occurs last
in numerical order among those which equally merit consideration.
In this case, heading 7009, the provision applicable to the glass
mirror, appears last in the HTS.
The applicable subheading for the framed glass mirror with
flower box and the framed glass mirror with shelf will be
7009.92.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for glass mirrors, whether or not framed,
including rear-view mirrors: other: framed: over 929 cmý in
reflecting area. The rate of duty will be 7.2 percent ad
valorem.
Presently the Generalized System of Preferences (GSP) has
expired. However, articles classifiable under subheading
7009.92.5000, HTS, which are products of Indonesia, are entitled
to duty free treatment under the GSP upon compliance with all
applicable regulations, if the GSP is renewed.
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 212-466-5796.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division