The tariff classification of plastic decorative mirrors from China.

N127655 November 10, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Dennis A. Morse Meijer Distribution 2929 Walker Avenue Grand Rapids, MI 49544 RE: The tariff classification of plastic decorative mirrors from China. Dear Mr. Morse: In your letter dated October 15, 2010, you requested a tariff classification ruling. Photographs were provided with your letter. In your letter you asked for the classification of glass mirrors. However, in a follow-up email message, you stated that the mirrors are actually composed of acrylic. This ruling applies only to decorative acrylic mirrors and not to glass mirrors. The mirrors will be imported in various shapes and used as wall decorations. Item number 27970825 is a set of butterfly shaped mirrors. Item number 2797083 refers to a set of various peace sign shaped mirrors. Item 2781284 refers to a set of heart shaped mirrors. Item number 2797086 is a set of guitar shaped mirrors. Item 2781283 is a set of various sized round mirrors. The mirrors are designed to be secured to a wall through the use of the included double-sided tape. The applicable subheading for the acrylic 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