The tariff classification of a plastic mirror with a flower shaped frame from China

N062677 June 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a plastic mirror with a flower shaped frame from China Dear Ms. Manuel: In your letter dated May 28, 2009, on behalf of Godiva Chocolatier, you requested a tariff classification ruling. The submitted sample is identified as a Mirrored Flower Pick. This item is comprised of a plastic mirror that has a round shape with a reflecting area that measures approximately 1½” in diameter. The mirror is mounted on a paperboard backing, which is covered on both sides with polyurethane (PU) plastic material and is cut into the shape of a flower. One side of the item has a circular shaped cutout in the center, through which the mirror is exposed. The other side has a printed design with a printed letter G in the center and has small plastic imitation rhinestones attached by means of glue. There is a looped polyester cord that is attached to the item at one end. The item will also be available with a metal chain in lieu of the polyester cord. The entire item measures approximately 3½”L x 2½”W x 1/8”H with a 2” cord. The item is designed to be used as a ladies handbag mirror. The applicable subheading for the Mirrored Flower Pick 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 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