The tariff classification of two framed glass mirrors from Indonesia

NY D83585 October 23, 1998 CLA-2-70:RR:NC:2:226 D83585 CATEGORY: Classification TARIFF NO.: 7009.92.5000 Ms. Ruby L. Wood Evans, Wood And Mooring, Inc. P.O. Box 610005 D/FW Airport Texas 75261 RE: The tariff classification of two framed glass mirrors from Indonesia Dear Ms. Wood: In your letter dated October 2, 1998, on behalf of your client, Greco Frame & Supply, Inc., you requested a tariff classification ruling regarding two framed mirrors with wooden pegs. Both items are designed to be hung on the wall. A representative sample of the item was submitted with your ruling request. You indicated in your letter that items #931162 and #931329 are the same product but represent different color choices. Each item features a glass mirror framed in wood with four wooden pegs attached to the bottom of the article. Each peg measures three inches. The dimensions of each mirror are 10 inches in height by 29 « inches in width. Each item is a composite good whose essential character is not clearly imparted by either the wooden pegs or the glass mirror. General Rule of Interpretation (3)(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, heading 7009, the provision applicable to the glass mirror, appears last in the HTS.  The applicable subheading for the two framed glass mirrors with wooden pegs will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: over 929 cmý in reflecting area. The rate of duty will be 7.2 percent ad valorem. Presently the Generalized System of Preferences (GSP) has expired. However, articles classifiable under subheading 7009.92.5000, HTS, which are products of Indonesia, are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. 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 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division