CLA-2 RR:CR:GC 960274 JAS
Mr. Port Director of Customs
200 East Bay Street
Charleston, SC 29464-2611
RE: I.A. 2/97; Textured Rolled Glass Sheets; Green Glass; Glass,
Not Finished or Edge Worked; Unfinished Glass Ceramic Stove Tops; Heading 7006.00, Glass, Edge-Worked; Chapter 70, Note 2; HQ 959112
Dear Port Director:
In a memorandum, dated January 8, 1997 (CLA-1 PD:C JT),
submitted at the request of Eurokera North America, you ask that
we confirm the proper classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of certain rolled glass
sheets with rounded edges. Samples were submitted.
FACTS:
The merchandise is rolled glass in sheets for use as
surfaces for cooking stoves. The glass is yellow-green in
appearance and the sheets are imported from 840 mm to 880 mm wide
and 800 mm to 1300 mm long. The submitted sample is rectangular
in shape with the edge on one side rounded smooth.
The manufacturing process involves drawing molten glass
from the furnace in continuous sheets in the widths indicated.
In the earliest stages of the rolling operation, edge rollers
fire polish the edge of either one or two sides of the glass.
This is a melting process which rounds the edges smooth, possibly
so that they cool first to allow the glass to be gripped at the
edges. The rolling operation continues as forming rollers impart
a "stippled" pattern consisting of numerous small bumps to the
other side. The glass sheets are then annealed, quickly cooled,
then crosscut online to their final imported lengths. In their
condition as imported, the glass is referred to as "green glass."
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After importation, the glass is cut to stove top size and
all four edges ground into a so-called pencil edge which makes
the edges less rounded and slightly rougher. This is said to
provide safety and strength for the cook top. The glass is then
printed with a cook top design and fired, which converts them to
a glass-ceramic state. The resulting final product is a glass
ceramic stove top.
In a letter, dated June 22, 1995, the importer notes that
finished stove tops are classifiable free of duty in subheading
8516.90.65, HTSUS, as top surface panels which are parts for
cooking stoves. He expresses the opinion that the rolled glass
sheets are unfinished articles for tariff purposes, having the
essential character of complete or finished stove tops, and
should be similarly classified. Subsequently, in a letter dated
March 31, 1997, counsel for the importer asserts that
notwithstanding the presence of the rolled edge or edges, the
rolled glass sheets are not otherwise worked for tariff purposes.
This is because Chapter 70, Note 2, HTSUS, states that for
purposes of headings 7003, 7004 and 7005 glass is not regarded as
"worked" by reason of any process in has undergone before
annealing and, further, that cutting to shape does not affect the
classification of glass in sheets. He concludes the glass is not
worked in any manner before rolling and, therefore, is
classifiable in subheading 7003.19.00, HTSUS, as rolled glass, in
sheets, not otherwise worked. Merchandise so classified is
eligible for duty-free entry under subheading 9902.70.03, HTSUS.
Other Customs officers express concern that rounding of the
edges of these glass sheets may not be an inevitable part of the
rolling process, as counsel asserts, but may in fact be
intentional. This raises the issue of whether an intentional
rounding of the edges during rolling makes them edge-worked or
otherwise worked.
The provisions under consideration are as follows:
7003 [r]olled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:
Nonwired sheets:
7003.19.00 Other
* * * *
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7006.00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked...:
Other:
7006.00.40 Other
* * * *
9902.70.03 Rolled glass in sheets, yellow-green in color, not finished or edgeworked, textured on one surface, suitable for incorporation in
cooking stoves, ranges or ovens described in subheading 8516.60.40 (provided for in subheadings 7003.12.00 or 7003.19.00)
ISSUE:
Whether rounding of one or more edges during the rolling of
glass sheets makes them otherwise 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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the 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 ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Chapter 70, Note 2(a), authorizes, but does not identify,
processes to which glass can be subjected before the annealing
stage that will not exclude it from heading 7003. However,
certain ENs at p. 1015, include within heading 7006, glass of
heading 7003 that is edge-worked or otherwise worked, and list as
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examples glass that has been ground, polished, rounded, notched,
chamfered, beveled, profiled, etc.(Emphasis added). In our
opinion, to accord proper deference to the mandate of Note 2(a),
the polishing or rounding operations listed in the heading 7006
ENs must be limited to those which occur after the annealing
stage. In this regard, HQ 959112 is a memorandum to the Chief,
National Commodity Specialist Division, New York Seaport, dated
August 15, 1996, in which we agreed with the National Import
Specialist's opinion that glass with chamfered edges is
considered glass with worked edges provided for in HTS heading
7006. In our opinion, this decision is consistent with the
analysis above, as chamfering is a mechanical notching process
performed after the glass has hardened and is no longer
malleable, i.e., after the annealing stage.
Our decision is based in part on counsel's statements on pp.
1 and 2 of a letter to us, dated March 31, 1997, that the edge
rolling of the glass sheets occurs before the annealing stage.
We understand that all glass articles must go through an
annealing or heat-treatment cycle after forming and cooling as
annealing prevents harmful stresses from freezing into the glass.
However, the internal advice applicant, through counsel, should
satisfy you, either by a flow chart, or by other credible
evidence, that the rolling of one or more of the edges of the
glass sheets smooth, in fact occurs before the annealing stage.
HOLDING:
Under the authority of GRI 1, rolled glass in sheets, as
described, is provided for in heading 7003. It is classifiable
in subheading 7003.19.00/9902.70.03, HTSUS.
You should mail this decision to counsel for the internal
advice applicant no later than 60 days from the date of this
letter. On that date 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, the Freedom of Information Act,
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division