CLA-2-70:OT:RR:NC:1:126
Ms. Misty Gibbins
Pacific Customs Brokers 1400 A Street
PO Box 4505
Blaine, Washington 98230
RE: The tariff classification of glass panels from China
Dear Ms. Gibbins:
In your letter dated March 24, 2008, on behalf of Glass 3 Enterprises, you requested a tariff classification ruling regarding glass panels.
In your letter you indicated that the glass is both laminated and tempered. You stated that the panels will be used as partitions or barriers in offices or airports.
You stated that the unit value of the article is over five dollars.
You indicated that the glass is colored prior to solidification.
When the merchandise will be used for its intended purpose as a partition or barrier, the glass will be held together by metal discs.
You inquired about whether the product could be classified in heading 7016 of the Harmonized Tariff Schedule of the United States (HTSUS). Heading 7016 provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass of a kind used for building or construction purposes. However, in your letter you stated that this glass is not pressed or molded; therefore, it does not belong in the category of pressed or molded glass articles covered by heading 7016.
Other products covered by heading 7016 include glass cubes and other glass small wares for mosaics or similar decorative purposes; leaded glass windows and the like; and multi-cellular or foam glass in blocks, panels, plates or similar forms. The merchandise at issue in this ruling request does not belong in any of these categories. Therefore, heading 7016 is not applicable.
When imported without the metal discs that will hold the glass together, the applicable subheading for these panels consisting of glass which is both laminated and tempered will be 7007.29.0000, HTSUS which provides for safety glass, consisting of toughened (tempered) or laminated safety glass: laminated safety glass: other. The rate of duty will be 4.9 percent ad valorem.
When imported with the metal discs that will hold the glass together and when the glass contains many bubbles, seeds or stones, the applicable subheading for these glass partitions will be 7013.99.1000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other…glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones throughout the mass of the glass. The rate of duty will be 15 percent ad valorem.
When imported with the metal discs that will hold the glass together and when the glass does not contain many bubbles, seeds or stones, the applicable subheading for these glass partitions will be 7013.99.9000, HTSUS, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division