The tariff classification of plastic decorative mirrors from China.

N060539 June 8, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. David Klaus Graham & Brown 3 Corporate Drive Cranbury, NJ 08512 RE: The tariff classification of plastic decorative mirrors from China. Dear Mr. Klaus: In your letter dated May 12, 2009, you requested a tariff classification ruling. Photographs were provided with your letter. The mirrors are composed of plastics and will be used as wall decorations. They will be imported in various shapes, such as that of a butterfly, jigsaw puzzle piece, guitar, lips or individual letters of the alphabet that spell words such as “ZEN.” The mirrors will be imported with double-sided tape to mount them to a wall. The applicable subheading for the plastic decorative mirrors will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division