CLA-2-70:OT:RR:NC:N2:226
Ms. Yolanda Mulcahy
Inti International Ltd.
9122 E. Eastman Place
Denver, CO 80231
RE: The tariff classification of glass sheets from Colombia.
Dear Ms. Mulcahy:
In your letter received July 20, 2015, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Fantasy glass and Frozen glass. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, Fantasy glass and Frozen glass are clear glass sheets which range in thickness from 2 millimeters (mm) to 19 mm, and are available in 1.6 meter (m) by 2.2 m, 1.22 m by 2.6 m, 1.8 m by 2.2 m, and 1.8 m by 2.6 m sizes. You state that they are designed for such applications as office partitions, doors, windows, signage, tables, and glassboards.
Laboratory analysis has determined that both Fantasy and Frozen are non-wired float glass which have not been opacified or flashed, have not been toughened or tempered, and do not have an absorbent or reflecting layer. In addition, two of the four submitted samples of the Fantasy glass have beveled edges.
When less than 5 mm in thickness, the applicable subheading for the Frozen glass and Fantasy glass without beveled edges will be 7005.29.1810, HTSUS, which provides for “Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: Other nonwired glass: Other: Measuring less than 10 mm in thickness: Measuring over 0.65 m2 in area: Other: Measuring less than 5 mm in thickness.” The general rate of duty will be 14.5¢/m2.
When 5 mm or more but less than 10 mm in thickness, the applicable subheading for the Frozen glass and Fantasy glass without beveled edges will be 7005.29.1850, HTSUS, which provides for “Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: Other nonwired glass: Other: Measuring less than 10 mm in thickness: Measuring over 0.65 m2 in area: Other: Measuring 5 mm or more but less than 10 mm in thickness.” The general rate of duty will be 14.5¢/m2.
When 10 mm or more in thickness, the applicable subheading for the Frozen glass and Fantasy glass without beveled edges will be 7005.29.2500, HTSUS, which provides for “Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: Other nonwired glass: Other: Measuring 10 mm or more in thickness.” The general rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Fantasy glass with beveled edges 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.
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/.
You have asked whether the Fantasy glass and Frozen glass are eligible for preferential duty treatment under the United States-Colombia Trade Promotion Agreement Implementation Act. We need additional information to make this determination. Please provide precise information as to where each component of the glass (e.g., sand, any additives, any recycled glass, etc.), was sourced (for example, the location where it was mined or produced). Please provide percentages and values of all components. Please note the specific location or locations where all manufacturing, including any intermediary operations, take place.
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