The tariff classification of a pouch mirror holder with plastic or glass mirrors from China

N055439 April 17, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 7009.92.1000 Ms. Sylvia Balev Marc Jacobs International 72 Spring Street 9th Floor New York, NY 10012 RE: The tariff classification of a pouch mirror holder with plastic or glass mirrors from China Dear Ms. Balev: In your letter dated March 13, 2009, you requested a tariff classification ruling. The submitted sample is identified as a pouch mirror holder, Proto Number MMJ1011.41. The holder is constructed of 97% cow leather and 3% lamb leather. The item is round and measures approximately 3¼” in diameter. It has a zipper closure and contains two mirrors, one on each side of the interior. The mirrors that are contained in the submitted sample are made of acrylic plastic material. However, you have stated that the same style will also be imported with mirrors made of glass. As you requested, the sample will be returned to you. The applicable subheading for the pouch mirror holder with acrylic plastic mirrors will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the pouch mirror holder with glass mirrors will be 7009.92.1000, HTSUS, 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. 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 (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division