CLA-2-70:OT:RR:NC:N1:126
Ray Mei
Topstone Supplies, Inc.
3734 S. Saint Louis Ave.
Chicago, IL 60632
RE: The tariff classification of agglomerated glass slab from China
Dear Mr. Mei:
In your letter dated January 23, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Item number TSJW-0911, Fantasy Wavy Glass slab”. A representative sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
The sample received measures approximately 4.17 inches square by 1.14 inches high. The top surface of the slab is polished.
From information you provided, “Item number TSJW-0911, Fantasy Wavy Glass slab” measures approximately 126 inches long by 63 inches wide, and varies from .79 inches to 1.12 inches high. You further stated, after importation “Item number TSJW-0911, Fantasy Wavy Glass slab” will be cut to size and shape and used as countertops, wall applications, and flooring.
The laboratory analysis has determined that “Item number TSJW-0911, Fantasy Wavy Glass slab” consists of glass agglomerated with plastic resin. The top surface of the slab is polished. In your ruling request you suggest classification of the glass and quartz slabs in 7016.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) as “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: Other”. However, the slab is not pressed or molded glass. Classification of the agglomerated glass slab in 7016.90.5000, HTSUS, is precluded.
The applicable subheading for “Item number TSJW-0911, Fantasy Wavy Glass slab” 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.
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). 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 7020.00.6000, 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 7020.00.6000, 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