CLA-2 CO:R:C:G 087914 JMH
Mr. Norman L. Stone
289 Greenwich Avenue
Greenwich, CT 06830
RE: Glass mosaic tiles, glass squares on a backing of paper for
use on walls and floors as tiles; glass smallware for
mosaics and decorative purposes
Dear Mr. Stone:
Your August 20, 1990, request for a classification ruling
for certain glass mosaic tiles was referred to this office for a
reply.
FACTS:
The articles in question are sheets of small glass squares
on a backing of paper. The glass squares are manufactured in
China. They are three quarters of an inch square. You advise
that they will be used for mosaic tile decorative applications
on counter tops, furniture, floors and walls.
ISSUE:
Whether the glass squares are "...Glass cubes and other
glass smallwares..." of subheading 7016.10.00, Harmonized Tariff
Schedule United States Annotated ("HTSUSA"), of
"...Other...Paving blocks, slabs, bricks, squares, tiles and
other articles of pressed or molded glass..." in subheading
7016.90.10, HTSUSA.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI
1, HTSUSA, 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...according to the following provisions..." The heading
which applies to the instant glass squares is heading 7016,
-2-
HTSUSA. This heading describes in part "Paving blocks, slabs,
bricks, squares, tiles and other articles of pressed or molded
glass, whether or not wired, of a kind used for building or
construction purposes; glass cubes and other glass smallwares,
whether or not on a backing, for mosaics or similar decorative
purposes..."
GRI 6, HTSUSA, requires that the GRIs be used when
determining the subheading classification as they are used when
determining the appropriate heading. Therefore, in accordance
with GRIs 6 and 1, the terms of the subheading must be met. The
subheadings in contention are subheadings 7016.10.00 and
7016.90.10. These subheadings describe the following:
7016.10.00 Glass cubes and other glass smallwares,
whether or not on a backing, for mosaics
or similar decorative purposes...
* * * * * * * * * * * * *
7016.90 Other...
The glass squares in question are for use in the decoration
of furniture, walls, countertops and floors. Although we have no
precise explanation for what the term "glass smallwares"covers,
it is the opinion of this office, based on your description of
the uses for the pieces, that the glass squares fall within the
term "other glass smallwares...for mosaics or similar decorative
purposes..." The proper classification for the glass squares is
in subheading 7016.10.00.
HOLDING:
In accordance with GRIs 6 and 1, the glass squares on a
backing are properly classified in subheading 7016.10.00, as
"Glass cubes and other glass smallwares, whether or not on a
backing, for mosaics or similar decorative purposes..." with a
rate of duty of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division