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NY E88016

October 15, 1999

CLA-2-39:RR:NC:SP:222 E88016


TARIFF NO.: 3924.90.5500

Ms. Cindy Hazlett
Applause Inc.
6101 Variel Avenue
Woodland Hills, CA 91367

RE: The tariff classification of a plastic mirror from China or Korea.

Dear Ms. Hazlett:

In your letter dated September 27, 1999, you requested a classification ruling.

You have submitted a sample of a plastic mirror. Your letter of inquiry states this is not the actual merchandise you intend to import.

You have also submitted a diagram of the item intended for importation. It is identified as “Sabrina”, magic wall mirror with a sound chip. The frame will be composed of a metallic polyester fabric. It will be made in the shape of a star. The back will be made of foam. The plastic mirror will have a motion detector hidden at the top that will activate the sound chip. The sound chip will play a musical tune associated with the Sabrina cartoon series. A braided cord will be attached to the mirror to allow the product to be hung on a wall.

The mirror will have a plastic figurine of Sabrina sitting on the edge of the star-shaped frame. The round-shaped plastic mirror will measure approximately 3-1/2 inches in diameter. You suggest that classification for this article would be 9503.90.0045 and it is designed for little girl’s amusement as a toy. In our opinion the mirror is a functional item. Therefore it is not classifiable in 9503 as a toy.

The sample is returned as you requested.

The applicable subheading for the plastic mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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