CLA-2-70: OT: RR: NC: N2:226
Mr. Todd Stanton
Peak Products USA, Corp.
37924 23rd Place S.
Federal Way, WA 98003
RE: The tariff classification of glass panels from China
Dear Mr. Stanton:
In your letter dated June 9, 2015, you requested a tariff classification ruling regarding glass panels, SKU #10710. Samples were submitted with your ruling request. The samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The subject merchandise is a pair of transparent, safety glass panels designed to accommodate a six foot section of a railing system. The glass items are approximately 6 inches wide x 3 inches thick x 37 inches long. You state in your letter that the articles are made of tempered glass.
Analysis of the samples by our Customs and Border Protection Laboratory has indicated that the glass which comprises this article is a colorless, flat glass which is toughened (tempered). Further analysis indicates that the glass panels are edge worked as the edges are beveled and polished.
The applicable subheading for the glass panels, SKU #10710, will be 7007.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Other”. The general rate of duty will be 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division