The tariff classification of a framed glass mirror from India

NY J88429 September 24, 2003 CLA-2-70:RR:NC:2:226 J88429 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Deepali Jarral MGRM Technologies 8833 Goose Landing Circle Columbia, MD 21045 RE: The tariff classification of a framed glass mirror from India Dear Ms. Jarral: In your letter dated September 4, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which you refer to as “Style #HM-10”, is an arch-shaped glass mirror framed in wood. The reflecting glass surface measures approximately seven inches in height by five inches in width. The mirror (including the frame) measures approximately twelve inches in height by ten inches at its widest point. The article is designed to be hung on the wall. The applicable subheading for the framed glass mirror will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent ad valorem. Articles classifiable under subheading 7009.92.1000, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division