The tariff classification of glass mirrors from India

NY K81346 December 15, 2003 CLA-2:RR:NC:1:126 NY K81346 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Fawn Scott Park Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of glass mirrors from India Dear Ms. Scott: In your letter, dated November 17, 2003, you requested a tariff classification ruling regarding various framed mirrors in different sizes. The products include a “vintage mirror” on a stand (with a wooden frame and an iron base) as well as various “colonial mirrors” (with wooden frames). You indicated that the reflecting surface of each mirror is made of glass. You stated that the reflecting area of each mirror is not over 929 square centimeters. The applicable subheading for the mirrors will be 7009.92.1000, HTS, which provides for glass mirrors…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 may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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