CLA-2-70:RR:NC:2:226 H81582
Mr. R. Roscoe James
Barinco International Corporation
5777 West Century Blvd.
Suite 990
Los Angeles, CA 90034
RE: The tariff classification of a glass mirror with textile pouch from China
Dear Mr. James:
In your letter dated May 18, 2001, on behalf of your client, Travel Tech International, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.
The submitted sample is a four-inch round two-sided glass mirror. The mirror is regular on one side and magnified on the other. A twenty-eight inch metal extension rod that swivels and retracts is attached to the mirror. At the end of the extension rod is a three and one-half inch plastic swivel base with three suction cups attached to its underside. The suction cups allow the item to be placed on a wall, desk, window, and any smooth surface. A textile pouch is included with the mirror.
The glass mirror and the textile pouch are classifiable under General Rule of Interpretation 3(b) as a composite good with the essential character being imparted by the glass mirror in subheading 7009.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: unframed: not over 929 cm² in reflecting area. The rate of duty will be 7.8 percent ad valorem.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division