The tariff classification of five framed glass mirrors from Indonesia

NY D83587 October 22, 1998 CLA-2-70:RR:NC:2:226 D83587 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 five 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 a framed mirror with a flower box and a framed mirror with a shelf. Both items are designed to be hung on the wall. Representative samples of the items were submitted with your ruling request. You indicated in your letter that items #931147 and #931154 are the same product but represent different color choices. Each item features a four pane glass mirror framed in wood. A flower box made of wood is attached to the bottom of the article. The mirror dimensions are 20 inches in height by 16 inches in width with each pane measuring nine and one half inches in height by 7 and one half inches in width. You also indicated that items #930669, #930677 and #930719 are the same product but represent different color choices. Each item features a four pane glass mirror framed in wood. A shelf made of wood is attached to the bottom of the article. The mirror dimensions are 20 inches in height by 16 inches in width with each pane measuring nine and one half inches in height by 7 and one half inches in width. Each product is a composite good whose essential character is not clearly imparted by either the wooden component 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 framed glass mirror with flower box and the framed glass mirror with shelf 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