RE: The tariff classification of side door rear-view mirrors from Japan

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365403 October 20, 2026 CLA-2- 70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7009.10.0000 Akinari Uchiyama J-TRADE 3434-14 Iida, Mori-machi Shuchi-gun, Shizuoka 437-0222 Japan RE: The tariff classification of side door rear-view mirrors from Japan Dear Ms. Uchiyama: In your letter dated September 25, 2026, you requested a tariff classification ruling. The item under consideration is described as a side (door) rear-view mirror assembly designed specifically for mounting on passenger vehicles to provide rearward vision. The item may be imported in either new or used condition. The assembly consists of mirror glass, an outer housing (constructed of plastic or carbon fiber), a mounting base/bracket, and if equipped, an internal electric adjustment motor and heating element. The applicable subheading for the mirrors will be 7009.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Rear-view mirrors for vehicles.” The general rate of duty will be 3.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Yani De Leon at yaniri.deleon@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division