April 11, 2007 CBP Bulletin Notice on Certain Mirrored Glass Decorative A ppliqus
In the April 11, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 16), CBP published a notice proposing to modify a classification ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of certain mirrored glass decorative appliqus. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling modification, or any party involved with a substantially identical transaction, should advise CBP by May 11, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Mirrored glass decorative appliqus. The subject articles consist of mirrored glass decorative appliqus of various shapes. They are between 4 and 69 inches long and 2 and 49 inches wide. All are backed with a thin metallic coating. Some are additionally backed with wood, cut to shape. The mirrored glass portion is decorated over the entire surface and has low reflective properties. These articles are designed for mounting on the frames of standard mirrors of domestic origin to provide an ornate finished product.
CBP is proposing to issue HQ W968359 in order to modify HQ 958837 and reclassify the mirrored glass appliqus without backing in subheading 7013.99 as "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes", rather than in 7006.00.40 as "Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled enameled or otherwise worked, but not framed or fitted with other materials". The tariff classification of the other items (appliqus with backing) described in HQ 958837 remains unchanged.
CBP changed its view largely based on the Explanatory Notes to Chapter 70. EN 70.09 explains, in relevant part: "This heading also covers mirrors, whether or not framed, bearing printed illustrations on one surface, provided they retain the essential character of mirrors. However, once the printing is such as to preclude use as a mirror, these goods are classifiable in heading 7013 as decorative articles of glass." (Original emphasis) Because the mirrored glass of the subject appliqu is decorated over its entire surface and has low reflective properties, CBP has found that the item has lost the essential character of a mirror and is precluded from use as a mirror.
By application of GRI 1 and Chapter 70, Note 2(c), the mirrored glass decorative appliqus without backing are properly classified in heading 7013, as "glassware of a kind used for indoor decoration or similar purposes" and are specifically provided for in subheading 7013.99 as "other glassware, other," with exact classification depending on the nature of the decoration and the value of the appliqus.
proposed: 7013.99, various duty rates depending on the nature of the decoration and the value of the article ; current: 7006.00.40, 4.9%
April 11, 2007 CBP Bulletin (Vol. 41, No.16) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/