The tariff classification of a plastic mirror from China.

NY G83749 November 17, 2000 CLA-2-39:RR:NC:SP:222 G83749 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Irene Kwok CDP Asia Ltd. C/O Ms. Angel Hui 330 Madison Ave., 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a plastic mirror from China. Dear Ms. Kwok: In your letter dated October 23, 2000, you requested a tariff classification ruling. The submitted sample is identified as a plastic mirror, item #C-50700A. The plastic mirror is enclosed in a plastic case. The oval shaped mirror is approximately 3-1/4 inches long by approximately 2-1/8 inches wide. The plastic case has a flower and other printed designs on the back with the words “Art Stuff”. Your letter of inquiry states that this will be a promotional item. You also requested whether countervailing and antidumping duties would apply. This article is not subject to any countervailing or antidumping duties. The applicable subheading for the plastic mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division