CLA-2-70:S:N:N3:226 887281
Ms. Carol Kubli
James J. Boyle & Co.
371 Allerton Avenue
So. San Francisco, CA 94080
RE: The tariff classification of a glass substrate
from Japan
Dear Ms. Kubli:
In your letter dated June 11, 1993, on behalf
of the Marubeni America Corporation, you requested
a tariff classification ruling.
The sample, which you refer to as glass
substrate, is a circular piece of flat glass with
a hole cut out of the middle. The surface of the
glass has been ground and polished and has been
edge worked, with a chamfer angle cut on each side
of the glass. You have stated that the product
does not have a coating nor has it been fitted with
other materials. The item will be imported in
different sizes. The substrate will eventually be
able to receive information via a magnetic coating
on its surface. However, the product in its
imported state will not be able to receive
information.
The applicable subheading for the glass
substrate will be 7006.00.4050, Harmonized Tariff
Schedule of the United States (HTS), 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 materials: other: other. The rate of duty
will be 4.9 percent ad valorem.
This ruling is being issued under the
provisions of Section 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of this ruling letter should be
attached to the entry documents filed at the time
this merchandise is imported. If the documents
have been filed without a copy, this ruling should
be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport