The tariff classification of a glass mirror in a plastic case from China

NY K82133 January 13, 2004 CLA-2:RR:NC:1:126 NY K82133 CATEGORY: Classification TARIFF NO.: 7009.92.1000 Ms. Marian Ladner Strasburger and Price 1401 McKinney Street Suite 2200 Houston, Texas 77010-4035 RE: The tariff classification of a glass mirror in a plastic case from China Dear Ms. Ladner: In your letter dated December 16, 2003, on behalf of Mary Kay Inc., you requested a tariff classification ruling regarding a framed glass mirror in a plastic case. A sample was submitted with your ruling request. The dimensions of the glass mirror are 5.25 inches by 3.75 inches. The dimensions of the case are approximately 6.38 inches by 7.75 inches by one inch. The glass mirror in the plastic case will be used during home makeup demonstrations. The plastic case will hold the mirror at all times. The product will be carried by people who perform home makeup demonstrations. When a home makeup demonstration is conducted, a foam tray designed to hold makeup samples will also be placed in the plastic case and used in conjunction with the mirror. During the demonstration, the base of the case will support the mirror stand and hold the foam tray. However, the case will be imported only with the mirror. The foam tray will not be imported in or carried in the plastic case. Makeup samples will not be imported in or carried in the plastic case. The applicable subheading for the framed glass mirror in plastic case will be 7009.92.1000, HTS, which provides for glass mirrors…other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division