CLA-2-70:OT:RR:NC:N2:226
Mr. Luis Biancardi New Glass USA LLC
9605 NW 79th Avenue, Bay 19
Hialeah Gardens, FL 33016
RE: The tariff classification and country of origin determination of a glass backsplash/tabletop from various countries and a glass countertop from Columbia.
Dear Mr. Biancardi:
In your letter dated July 10, 2015, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Backsplash Tabletop and Countertop. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
The sample of the Backsplash Tabletop we received measured approximately 15.75 inches long by 8 inches wide by .25 inches high. The bottom of the item was decorated with paint to provide a black background with a design of green squares and lines. The sample of the Countertop measured approximately 11.8 inches long by 9.8 inches wide by .75 inches high. It was also decorated with paint, but in a black and brown animal print-style pattern.
From the information you provided, the Backsplash Tabletop may be installed as either a backsplash, affixed to a wall in a vertical position by an industrial sealant/adhesive, or as a tabletop, which is simply placed on top of a table base without any adhesive. The Countertop is designed to be installed as a kitchen countertop, and may be drilled to fit sinks, cooktops, and/or faucets as applicable. You note that neither the Backsplash Tabletop nor the Countertop will be framed or fitted with other materials, and are imported ready for installation. You further state that both the Backsplash Tabletop and Countertop are made of tempered safety glass.
However, laboratory analysis has determined that only the Countertop sample is made of toughened (tempered) safety glass. The Backsplash Tabletop is made of float glass. Both samples are beveled and polished and neither has an absorbent or reflecting layer.
In your ruling request you suggest classification of the Countertop in 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS) as glass of heading 7003, 7004, or 7004 which have been bent, edge worked, engraved, drilled, enameled, or otherwise worked but not framed or fitted with other materials. However, the Countertop is made of toughened (tempered) safety glass. Classification of the Countertop in 7006.00.4050, HTSUS, is precluded.
Alternatively, you suggest classification of the Backsplash Tabletop and Countertop in 7003, as sheets or profiles of cast glass and rolled glass which have not been otherwise worked; in 7004, as sheets of drawn glass or blown glass which have not been otherwise worked; or in 7005, as sheets of float glass and surface ground or polished glass which have not been otherwise worked. However, the Countertop is made of toughened (tempered) safety glass, while the Backsplash Tabletop is made of float glass which has been beveled (edge-worked) and polished. Classification in 7003, 7004, and 7005 is therefore precluded.
The applicable subheading for the Backsplash Tabletop will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other.” The general rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Countertop will be 7007.19.0000, 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/.
In your letter you also requested a ruling on the country of origin of the Backsplash Tabletop and the Countertop.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908).
With regards to the Countertop, you state that the float glass may be sourced in Columbia, Brazil, China, the United States, or Mexico, but that all processes applied to the glass, including cutting, beveling, polishing, decorating, and the toughening (tempering) are performed in Columbia.
19 CFR §102.20(l) requires a change to heading 7007 from any other heading. We find that the processing performed in Columbia substantially transforms the float glass, which would be classified in 7005, HTSUS, into a new and different article. Therefore, we consider the Countertop to be a product of Columbia.
With regards to the Backsplash Tabletop, the float glass may also be sourced in Columbia, Brazil, China, the United States, or Mexico and all processes applied to the glass, including cutting, beveling, polishing, decorating, are performed in Columbia. However, 19 CFR §102.20(l) requires a change to heading 7003 through 7006 from any other heading outside that group. Because the float glass would be classified in 7005, HTSUS, this rule has not been met. Therefore, the country of origin of the Backsplash Tabletop remains the country in which the float glass was manufactured, i.e., Columbia, Brazil, China, the United States, or Mexico, as applicable.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division