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HQ 955610


MAY 2, 1994

CLA-2:CO:R:C:M 955610 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7009.92.50

District Director of Customs
1000 2nd. Avenue, Suite 2200
Seattle, WA 98104

RE: PRD 3001-93-100579; Framed Aircraft Mirror, Glass With Silver Backing Buffed With Cerium Oxide; Glass Mirrors, Framed, Subheading 7009.92.10, 7009.92.50; Prisms, Mirrors, Other Optical Elements, Subheading 9001.90.60; Chapter 90, Note 1(d); Optically Worked Glass, Chapter 90, Additional U.S. Note 1; Civil Aircraft Agreement (CAA)

Dear Sir:

This is our decision on Protest 3001-93-100579, filed against your classification of certain mirror assemblies from Japan for use in aircraft lavatories. The entries under protest were liquidated on June 25, 1993, and this protest timely filed on August 30, 1993.

FACTS:

The articles in question are glass bathroom mirrors, designated part #BA04A250-1, for use in aircraft. They consist of framed glass mirror stock, the back side of which is coated with a silver substrate, and the front side buffed with cerium oxide to insure a scratch-free surface.

These mirrors were entered under the provision for other parts of airplanes or helicopters, under subheading 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS). Alternatively, protestant proposes classification under subheading 9001.90.60, HTSUS, as mirrors and other optical elements, free of duty under the Civil Aircraft Agreement (CAA). The concerned import specialist determined that the merchandise constituted framed glass mirrors and liquidated the entry under subheading 7009.92.10, HTSUS. Subsequently, based on drawings submitted by protestant, he recomputed the reflective surface area of the mirrors and determined that subheading 7009.92.50 represented the correct classification. - 2 -

The provisions under consideration are as follows:

7009 Glass mirrors, whether or not framed, including rear-view mirrors:

7009.92 Framed:

7009.92.10 Not over 929 cm2 in reflecting area ...7.8 per cent

7009.92.50 Over 929 cm2 in reflecting area...10 percent

8803 Parts of goods of heading 8801 or 8802:

8803.00.30 Other parts of airplanes or helicopters ...Free

9001 Prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked:

9001.90.60 Mirrors...Free under CAA

ISSUE:

Whether the article under protest is a glass mirror, not optically worked.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Additional U.S. Rule of Interpretation 1(c), HTSUS, states that a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. Thus, if the mirror assemblies are glass mirrors of heading 7009 or mirrors of heading 9001, they cannot be classified as entered. Likewise, - 3 -
glass mirrors that are not optically worked are provided for in heading 7009 and are precluded from chapter 90. Chapter 90, Note 1(d), HTSUS.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Protestant supports the heading 9001 classification by claiming the mirrors are "optically worked" in that the surface of the glass is ground or polished in order to produce the required optical properties. Chapter 90, Additional U.S. Note 1, HTSUS. The required optical property in this case, according to protestant, is elimination of scratches and imperfections to insure perfect reflection.

Relevant ENs at p. 1459, state that optical elements of glass of chapter 90 are to be differentiated from those of chapter 70 by whether or not they have been optically worked. These notes state that the optical working of glass is usually performed in two stages, i.e., by imparting the necessary curvature, angle, etc., followed by polishing the surface. This is done by grinding with abrasives, rough at first, then gradually finer, the successive operations being roughing, trueing, smoothing and polishing. Information provided to the local import specialist indicates the glass in these mirrors is polished with jewelers' rouge, believed to be cerium oxide, to eliminate imperfections. This is a simple polishing that is not the equivalent of the grinding described in the cited ENs. Moreover, these mirrors are mounted in frames, and heading 9001 encompasses only unframed mirrors. This eliminates heading 9001 from consideration. An alternative claim under heading 9002 is without merit because, though framed, these mirrors are not optically worked and are not parts of or fittings for instruments or apparatus.

HOLDING:

Under the authority of GRI 1, the glass mirror assembly, part #BA04A250-1, is provided for in heading 7009. Because of its reflecting area, it is classified in subheading 7009.92.50, HTSUS. - 4 -

The rate of duty under subheading 7009.92.50 is more than the liquidated rate. Accordingly, the protest is DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550- 065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division


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