CLA-2-70:OT:RR:NC:N1:126
Dianna Garren
EMO Trans Customized Global Logistics
20 Southwoods Parkway, Ste. 500
Atlanta, GA 30354
RE: The tariff classification of a molded glass tile from China
Dear Ms. Garren:
In your letter dated December 20, 2018, on behalf of your client, Valorem Tile Surfaces, LLC, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is a glass tile sheet, referred to as a “Glass Mosaic Tile”. It consists of glossy translucent white, blue, and gray glass pieces which are square. The individual pieces each measure approximately .92 inches wide by .93 inches long by .2 inches high and are glued to a mesh backing. From the information you provided, the tile is made of borosilicate glass. You state the glass tile is primarily used on the wall and is designed to be affixed with an adhesive or with thin-set mortar.
The laboratory analysis has determined that the glass tile is composed of molded glass. Its back side features an opaque white coating.
In your ruling request you suggest classification of the tile in 7016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. However, this tile is more specifically provided for elsewhere.
The applicable subheading for the molded glass tile will be 7016.90.1050, HTSUS, which provides for “Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction purposes…: Other: Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass: Other.” The general rate of duty will be 8 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7016.90.1050, HTSUS, unless specifically excluded, are subject to the 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 7016.90.1050, HTSUS, listed above.
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