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NY J88798

October 3, 2003

CLA-2-70:RR:NC:2:226 J88798


TARIFF NO.: 7009.92.5000

Ms. Gillian Peirce
Polardreams International, Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a framed glass mirror from China

Dear Ms. Peirce:

In your letter dated September 11, 2003, you requested a tariff classification ruling. A photograph and a diagram of the item were submitted with your ruling request.

The subject merchandise, which is identified as item #MF2117/03415TY - “Disney Winnie the Pooh” Wall Mirror, is an irregular-shaped glass mirror in a wooden frame. The frame is in the form of the Disney character “Winnie the Pooh”. You stated in your letter that the mirror is designed to be hung on the wall of a child’s room. You indicated in your letter that the reflective glass surface measures approximately 41.7 cm in height and 32.15 cm in width, giving a reflective are of 1072.52 square centimeters.

You state in your letter that the color and type of wood for the mirror may be changed in the future. In that case, the mirror would have a different “MF” number but the same item number 03415TY. A change in color or type of wood would not affect the classification of this product. If the mirror is identical in all other respects, the same classification would apply.

The applicable subheading for the framed glass mirror will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framedframed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5 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 646-733-3027.


Robert B. Swierupski

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