The tariff classification of plastic compact mirrors from Vietnam

N118418 August 30, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic compact mirrors from Vietnam Dear Ms. Pendris: In your letter dated August 6, 2010, you requested a tariff classification ruling. The submitted sample is identified as Set/2 Compact Full View Mirrors w/ Pouch, SKU# 64770. This item consists of two mirrors that are each comprised of a convex reflecting surface that is encased in a black plastic frame. Attached to the back of each mirror by a hinge is a stand, which, in turn, has an aperture, thereby allowing the mirror to either stand on a flat surface or be hung. Each mirror is made of polyethylene (PE) plastic material and polystyrene (PS) plastic material. Each mirror is imported and sold in an individual cotton knit storage pouch. The mirrors each measure approximately 4” x 2¼” and each pouch measures approximately 4½” x 2¾”, so that they are small enough to fit into a purse or pocket. As you requested, the sample will be returned to you. The applicable subheading for SKU# 64770 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