The tariff classification of a plastic mirror with a paper frame and magnets from China

N048075 January 29, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Jacqueline Jefferson JAV International Incorporated 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a plastic mirror with a paper frame and magnets from China Dear Ms. Jefferson: In your letter dated December 23, 2008, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. The submitted sample is identified as a Camp Rock – Rock the Walls Mini Mirror, reference# MIR1. This item is comprised of a mirror made of acrylic plastic material and a paperboard frame. The frame is decorated with the printed words “Camp Rock” and the names and images of the characters Mitchie and Shane. The entire item measures 6 inches by 9 inches. The plastic mirror measures 5 inches by 6 inches but since a small part of the mirror is covered by the frame, the exposed reflective surface measures 4-1/16 inches by 5-7/16 inches. The mirror is backed with cardboard, which in turn, is backed with paper. On the back of this item are two magnetic strips which can be used to mount the mirror onto a metal surface. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic mirror serves the primary function of this item, which is to provide a reflective surface. The paper frame serves the subordinate role of enhancing the decorative aspect of the item. The magnets merely allow the mirror to be secured onto a metal surface. Moreover, even if the magnets were removed, the mirror would still perform its function of providing a reflective surface. Therefore, it is the opinion of this office that the plastic mirror provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for reference# MIR1 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division