The tariff classification of a plastic mirror from China

N236346 December 21, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Connie Cho Cocoon Worldwide, LLC DBA UM! Brands USA 13931 Central Ave. Suite C Chino, CA 91710 RE: The tariff classification of a plastic mirror from China Dear Ms. Cho: In your letter received on December 11, 2012, you requested a tariff classification ruling. The submitted sample is identified as an adhesive mirror. This mirror has a reflecting surface that is made of polymethyl methacrylate (PMMA) plastic material, a frame made of ethylene-vinyl acetate (EVA) plastic material and a back made of styrene-ethylene-butylene-styrene (SEBS) plastic material. Although referenced as adhesive, printed on the back of the retail package are the following words: “Powered by Everstik Nanosuction: No Adhesive Tape, Glue or Tools.” Also printed on the back of the retail package are the following words: “Sticks to Most Surfaces”, “Peels Right Off: No Mark”, “Reusable Again and Again”, and “Washable When Dirty”. The reflecting surface of the mirror measures 3” by 3”. The applicable subheading for the adhesive mirror will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: 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, Thomas J. Russo Director National Commodity Specialist Division