The tariff classification of a mirror from the Philippines

NY R02277 August 12, 2005 CLA-2-70:RR:NC1:126: R02277 CATEGORY: Classification TARIFF NO.: 7009.92.1000; 7009.92.5000 Mr. Edwin Chua Asiafurn Exports, Inc. 1126 Quirino Highway Novaliches, Quezon City Philippines 1105 RE: The tariff classification of a mirror from the Philippines Dear Mr. Chua: In your letter, dated July 18, 2005, you requested a tariff classification ruling regarding a mirror from the Philippines. A photograph of the mirror was included with your ruling request. Your submission also included an unexplained photograph of two articles that appear to be seats or cushions. No information about these products was included with your ruling request. If you are seeking a ruling on these items, a separate ruing request should be submitted with full information on the nature, use and material composition of these articles. This ruling only addresses the classification of the mirror. You indicated that the reflecting surface of the mirror consists of glass and that the frame of the mirror consists of wood covered with woven mats. You stated that the dimensions of the complete product are 36 inches in length by 24 inches in width by 2 inches in height. You did not indicate the dimensions of the reflecting surface of the mirror. When the area of the glass reflecting surface is not over 929 square centimeters, the applicable subheading for the framed glass mirror will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…other: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8 percent ad valorem. When the area of the glass reflecting surface is over 929 square centimeters, the applicable subheading for the framed glass mirror will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors…other: framed: over 929 cm² in reflecting area. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheadings 7009.92.1000 and 7009.92.5000, HTS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division