Modification of NY G88576; Mirrors

HQ 966446 August 13, 2003 CLA-2 RR:CR:GC 966446 RSD CATEGORY: Classification TARIFF NO.: 7009.92.50 Mr. Paul Vroman Danzas AEI Customs Brokerage Services 29200 Northwestern Highway Southfield, MI 48034 RE: Modification of NY G88576; Mirrors Dear Mr. Vroman: This letter is with respect to NY G88576 dated March 29, 2001, which was issued to you on behalf of your client, Durham Furniture, by the Director, National Commodity Specialist Division with regard to the classification under the Harmonized Tariff Schedule of the United States, (HTSUS), of certain wood frame mirrors. We have reviewed the classification in NY G88576 and have determined that it is incorrect. This ruling sets forth the correct classification. FACTS: The imported merchandise consists of wood framed glass mirrors designed for attachment to dressers and chests. All of the mirrors have a reflecting area greater than 1000 sq. cm. The mirrors have steel rods on the back as they are designed to be attached to the dressers. The dressers and chests on which the mirrors are attached are made of wood and are designed for use in the bedroom. You requested the tariff classification of the mirrors when they are imported under two scenarios: 1) when the mirror is imported with the dresser; and 2) when the mirror is imported by itself. Pictures of the mirrors and dressers were submitted with your request. Customs classified the mirror, when imported with a dresser or chest under subheading 9403.50.90, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other.” Customs determined the applicable subheading for the mirror, when imported separately, to be 9403.90.80, HTSUS, which provides for: “Other furniture and parts thereof: Parts: Other: Other.” As stated above, we have reviewed the classification of the mirror imported separately and have determined that it is incorrect. ISSUE: What is the proper classification of the subject mirrors? LAW AND ANALYSIS: The General Rules of Interpretation (GRI’s) governs classification of goods under the HTSUS. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. The provisions under consideration are as follows: Glass mirrors, whether or not framed, including rear view mirrors: 7009.92 Framed: Over 929 cm in reflecting area * * * Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: 9403.50.90 Other Additional U.S. Rule of Interpretation 1(c) states that "[i]n the absence of special language or context which otherwise requires… a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory…." Pursuant to Additional U.S. Rule of Interpretation 1(c), we find that the subject goods are provided for in the provision for glass mirrors in heading 7009, HTSUS. They are classified in subheading 7009.92.50, HTSUS. This determination is consistent with NY J81094, dated March 3, 2003, which held that mirrors that are to be attached to dressers after their importation are classified under subheading 7009.92.50, HTSUS. Accordingly, pursuant to Additional U.S. Rule of Interpretation 1(c), we find that the mirrors are provided for in subheading 7009.92 50, HTSUS. HOLDING: The subject mirrors that are imported separately are provided for in heading 7009, HTSUS, and are classified in subheading, 7009.92.50, HTSUS, as: " Glass mirrors, whether or not framed, including rear-view mirrors: Framed: Over 929 cm in reflecting area.” EFFECT ON OTHER RULINGS: NY G88576 dated March 29, 2001 is modified with respect to the subject mirrors imported separately. The other classification for the mirrors imported with dressers specified in NY G88576 remains in effect. Sincerely, Myles B. Harmon Director, Commercial Rulings Division