CLA-2-70:OT:RR:NC:2:226
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of glass shower doors from China
Dear Ms. Kessler:
In your letter dated November 29, 2013, you requested a tariff classification ruling regarding item number 707934, Glass Shower Doors including a sliding door and a stationary door.
A sample of the glass portion of each product was submitted with your ruling request. The samples were sent for analysis to our U.S. Customs and Border Protection Laboratory. Our laboratory has now completed its analysis.
The body of each door consists of glass.
You indicated that the doors are not framed in metal.
According to the information submitted in your ruling request, the sliding door has metal headers at the top and a metal seal strip at the bottom with the rolling hardware. The stationary door has a metal header (with rolling hardware) at the top only and an aluminum metal track at the side designed to connect to the wall.
Our laboratory has determined that the glass portion of each door consists of specially tempered (pressed and toughened) glass.
In your letter you suggested that the products should be classified as other articles of glass in subheading 7020.00, HTSUS. However these household articles are more specifically classifiable in subheading 7013.99 as glassware for toilet, office, indoor decoration and similar purposes.
The applicable subheading for item number 707934, Glass Shower Doors, will be 7013.99.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division