HQ 087015: Internal Advice Request 20/90- Classification of mirrored glass switchplates

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087015

                         October 3, 1990

CLA-2 CO:R:C:G  087015  NLP

CATEGORY:  Classification

TARIFF NO.: 7006.00.40

Area Director
U.S. Customs
6 World Trade Center
New York, New York  10048

RE:  Internal Advice Request 20/90- Classification of mirrored
     glass switchplates

Dear Madam:

     Mr. John M. Peterson of the law firm of Neville, Peterson &
Williams, on behalf of their client, American Tack and Hardware
Co., has requested an internal advice on the proper
classification of mirrored glass switchplates under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  Samples were submitted for our examination.

FACTS:

     The mirrored glass switchplates measure approximately 4-1/2
inches in height and 2-3/4 inches in width.  The switchplates
have a thin chemical coating on the back.  These plates are
designed to be mounted on walls, to cover electric switches or
sockets in open electric boxes.

     The mirrored switchplates were entered under subheading
9405.91.6080, HTSUSA, which provides for lamps and lighting
fittings, parts, glass, other.  The switchplates were
reclassified under 7013.99.5000, HTSUSA, which provides for
glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes, other glassware, other,
other, other, valued over $.30 but not over $3.00 each.

     Counsel for the importer contends that the switchplates are
properly classifiable as entered.  In the alternative, counsel
contends that the switchplates are classifiable in subheading
7020.00.0000, HTSUSA, which provides for other articles of glass
or under subheading 7009.91.1000, HTSUSA as other unframed glass
mirrors.

ISSUE:

     What is the tariff classification of the mirrored glass
switchplates?

LAW AND ANALYSIS:

     Heading 9405, HTSUSA, covers lamps and lighting fixtures.
The instant switchplates are not lamps, lighting fixtures, or
parts of lamps or lighting fixtures.  In addition, Heading 7009,
HTSUSA, is not applicable.  The Explanatory Notes to Heading
7009, HTSUSA, provide that mirrors which have been converted into
other articles by the addition of some extra part are excluded
from classification in Heading 7009, HTSUSA.  The addition of the
screw holes and switch or socket openings renders the
switchplates other than mirrors and excludes them from
classification in Heading 7009, HTSUSA.

     Heading 7006, HTSUSA, provides for 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 Explanatory Notes to Heading 7006, HTSUSA, states the
following:

          (B) Glass with worked edges (ground, polished, rounded,
          notched, chamfered, bevelled, profiled, etc.) thus
          acquiring the character of articles...fingerplates....

                    *         *         *

          This heading covers not only flat glass in the form of
          semi-finished products...but also articles of flat
          glass designed for a specific purpose, subject to their
          being neither framed, backed, nor fitted with material
          other than glass.  The heading thus includes, inter
          alia, fingerplates (for doors or switches) made
          entirely of bevelled or perforated glass....

The instant switchplates have worked edges and have a very thin
chemical coating.  Custom's does not consider this coating to be
a frame, backing or a fitting.  This coating merely enables the
glass to have a mirror-like surface.  Therefore, pursuant to the
above Notes, the subject switchplates are classifiable in
Heading 7006, HTSUSA.

HOLDING:

     The mirrored glass switchplates are classifiable in
subheading 7006.00.40, HTSUSA, which provides for glass of
heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled,
enameled or otherwise worked, but not framed or fitted with other
material, other, other.  The rate if duty is 4.9 percent ad
valorem.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division