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HQ 087015

October 3, 1990

CLA-2 CO:R:C:G 087015 NLP


TARIFF NO.: 7006.00.40

Area Director
U.S. Customs
6 World Trade Center
New York, New York 10048

RE: Internal Advice Request 20/90- Classification of mirrored glass switchplates

Dear Madam:

Mr. John M. Peterson of the law firm of Neville, Peterson & Williams, on behalf of their client, American Tack and Hardware Co., has requested an internal advice on the proper classification of mirrored glass switchplates under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for our examination.


The mirrored glass switchplates measure approximately 4-1/2 inches in height and 2-3/4 inches in width. The switchplates have a thin chemical coating on the back. These plates are designed to be mounted on walls, to cover electric switches or sockets in open electric boxes.

The mirrored switchplates were entered under subheading 9405.91.6080, HTSUSA, which provides for lamps and lighting fittings, parts, glass, other. The switchplates were reclassified under 7013.99.5000, HTSUSA, 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 $.30 but not over $3.00 each.

Counsel for the importer contends that the switchplates are properly classifiable as entered. In the alternative, counsel contends that the switchplates are classifiable in subheading 7020.00.0000, HTSUSA, which provides for other articles of glass or under subheading 7009.91.1000, HTSUSA as other unframed glass mirrors.


What is the tariff classification of the mirrored glass switchplates?


Heading 9405, HTSUSA, covers lamps and lighting fixtures. The instant switchplates are not lamps, lighting fixtures, or parts of lamps or lighting fixtures. In addition, Heading 7009, HTSUSA, is not applicable. The Explanatory Notes to Heading 7009, HTSUSA, provide that mirrors which have been converted into other articles by the addition of some extra part are excluded from classification in Heading 7009, HTSUSA. The addition of the screw holes and switch or socket openings renders the switchplates other than mirrors and excludes them from classification in Heading 7009, HTSUSA.

Heading 7006, HTSUSA, provides for glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials. The Explanatory Notes to Heading 7006, HTSUSA, states the following:

(B) Glass with worked edges (ground, polished, rounded, notched, chamfered, bevelled, profiled, etc.) thus acquiring the character of articles...fingerplates....

This heading covers not only flat glass in the form of semi-finished products...but also articles of flat glass designed for a specific purpose, subject to their being neither framed, backed, nor fitted with material other than glass. The heading thus includes, inter alia, fingerplates (for doors or switches) made entirely of bevelled or perforated glass....

The instant switchplates have worked edges and have a very thin chemical coating. Custom's does not consider this coating to be a frame, backing or a fitting. This coating merely enables the glass to have a mirror-like surface. Therefore, pursuant to the above Notes, the subject switchplates are classifiable in Heading 7006, HTSUSA.


The mirrored glass switchplates are classifiable in subheading 7006.00.40, HTSUSA, which provides for glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other material, other, other. The rate if duty is 4.9 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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