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NY H88728

March 6, 2002

CLA-2:70:RR:NC:2:226 H88728

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

Tarrif No.: 7009.92.5000

RE: The tariff classification of a mirror with electric lights from China

Dear Mr. Shoichet:

In your letter dated February 14, 2002, you requested a tariff classification ruling regarding a mirror with electric lights. A sample was submitted with your ruling request; this sample will be returned as per your request.

The product consists of a round glass mirror (approximately six inches in diameter) framed in plastic with a cord and plug-in extension. When this article is plugged into an electric outlet, colored lights will appear on the surface of the mirror.

In your presentation you claim that this item should not be classified as a mirror because it does not function primarily as a mirror. In your opinion the colored lights are very significant to the product and these lights preclude us from regarding this merchandise as a mirror.

However, the product does function as a mirror. The lights do not negate this function. The article is simply a mirror enhanced by lights. The tariff provision for mirrors clearly describes this merchandise in a more specific manner than the broad provision provision for electrical articles not elsewhere specified or included.

The applicable subheading for the mirror with electric lights will be 7009.92.1000, HTS, which provides for glass mirrorsframed: not over 926 square centimeters 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 filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski
National Commodity

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