CLA-2-70:OT:RR:NC:N1:126
Sanjay Khanna
Vivaldi Commercial, LLC
13040 Hempstead Road
Houston, TX 77040
RE: The tariff classification of two agglomerated glass slabs from China
Dear Mr. Khanna:
In your letter dated December 12, 2018, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Slabs of Pressed Crushed Glass”, Item number 1, and “Slabs of Pressed Crushed Glass”, Item number 2. Two representative 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. We apologize for the unusual delay.
The two samples of “Slabs of Pressed Crushed Glass” measure approximately 5.5 inches square by .55 inches high. The top surfaces of both samples are polished.
From information you provided, the glass slabs come in various sizes up to a maximum size of 10 feet long by 2 feet wide and vary from .79 to 1.18 inches high. The “Slabs of Pressed Crushed Glass” are available in various colors to include white attica and coastal grey. You further stated, the glass slabs are polished and used as countertops, wall coverings, and flooring.
The laboratory analysis has determined that the two samples are comprised of glass and quartz agglomerated with polymer resin. The top surfaces of both slabs are polished.
The two “Slabs of Pressed Crushed Glass” are composite goods comprised of different materials
(glass, quartz, and polymer resin) which are classifiable under different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component imparts the essential character of both slabs.
The applicable subheading for the two glass slabs will be 7020.00.6000, HTSUS, which provides for “Other articles of glass: Other”. The general rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7020.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7020.00.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division