CLA-2-70:OT:RR:NC:N4:426
Mr. Phillip Robinson
FedEx Trade Networks
850 SW 7th Street
Suite 100
Renton, WA 98057
RE: The tariff classification of mosaics from China
Dear Mr. Robinson:
In your letter dated October 27, 2009, on behalf of Hakatai Enterprises, you requested a tariff classification ruling regarding four mosaic products – Horizon Glass & Metal, HR430 Palomino Blend; Horizon Glass & Metal, HR425 Raven Blend; Horizon Glass & Stone, HR502 Café Noir Blend; and Emperia, TR630 Terra Cotta Blend. Each of these articles is made up of cubes or smallwares on a mesh backing.
Samples of the articles were submitted with your ruling request. These samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
According to the material submitted with your ruling request, the composition of each of the products is as follows.
The Horizon Glass & Metal, HR430 Palomino Blend is composed of 144 small pieces. 66 percent of these pieces consist of glass and 34 percent consist of copper on porcelain. Each of the pieces in this mosaic measures seven eighths of an inch by seven eighths of an inch by one quarter of an inch.
The Horizon Glass & Metal, HR425 Raven Blend is composed of 144 small pieces. 66 percent of these pieces consist of glass and 34 percent consist of stainless steel on porcelain. Each of the pieces in this mosaic measures seven eighths of an inch by seven eighths of an inch by one quarter of an inch.
The Horizon Glass & Stone, HR502 Café Noir Blend is composed of 144 small pieces. 66 percent of these pieces consist of glass and 34 percent consist of marble. Each of the pieces in this mosaic measures seven eighths of an inch by seven eighths of an inch by one quarter of an inch.
The Emperia, TR630 Terra Cotta Blend is composed of 72 small pieces. 66 percent of these pieces consist of glass and 34 percent consist of travertine. Each of the pieces in this mosaic measures one and seven eighths inches by seven eighths of an inch by one quarter of an inch.
The information submitted with your ruling request indicates that the unit value of each mosaic article is over five dollars.
In a telephone conversation with a representative of Hakatai Enterprises, we were told that Hakatai does not know whether or not the glass pieces in each of these mosaics were pressed or molded.
Analysis of the samples by our CBP Laboratory confirms that 66 percent of the pieces which comprise each mosaic consist of glass. However, our laboratory was unable to determine whether or not the glass was pressed or molded.
With regard to each of the four mosaic articles, when the glass pieces within the mosaic article consist of pressed or molded glass, the applicable subheading for the product will be 7016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. The rate of duty will be 2.7 percent ad valorem.
With regard to each of the four mosaic articles, when the glass pieces within the mosaic article do not consist of pressed or molded glass, the applicable subheading for the product 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