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N185655

October 7, 2011

CLA-2-70:OT:RR:NC:N2:226

CATEGORY: Classification

TARIFF NO.: 7009.92.1000

Ms. Janet Pendris

Hampton Direct

291 Hurricane Lane

Williston, Vermont 05495

RE: The tariff classification of a two-sided compact mirror from China

Dear Ms. Pendris:

In your letter dated September 16, 2011, you requested a tariff classification ruling. A representative sample of a two-sided compact mirror was submitted with your inquiry. As per your request, the sample is being returned to you.

The product under consideration, “Cosmetic Pocket Mirrors” - Item #40146, is a two-sided framed compact glass mirror encased in a maroon-colored textile case with flap-over snap closure. It features two glass mirrors, one 2” round mirror that magnifies and one 2” square mirror with regular magnification. The complete article measures approximately 3 ¼” square.

The applicable subheading for the framed two-sided glass mirror compact will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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 Jacob Bunin at (646) 733-3027.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division