CLA-2-70:OT:RR:NC:N1:126
J.J. Kim
ACI Law Group, PC
6 Centerpointe Drive, Suite 630
La Palma, CA 90623
RE: The tariff classification of glass screen protectors from China
Dear Mr. Kim:
In your letter dated November 5, 2019, on behalf of your client, Spigen, Inc., you requested a tariff classification ruling regarding the “Spigen Gal S10 tR Platinum(1P) 605GL27615 Screen Protectors and accessories”. Two representative samples were submitted with your ruling request. The samples were sent to our Customs laboratory for analysis. Laboratory analysis has now been completed.
The product under consideration is the “Spigen Gal S10 tR Platinum(1P) 605GL27615 Screen Protectors and accessories” for a smart phone.
The subject samples are described as, “Spigen Gal S10 tR Platinum(1P) 605GL27615 Screen Protectors and accessories”. You stated that the glass screen protectors are composed of clear glass ($5.76), adhesive (acrylic monomer) ($.42), micro-fiber cloth ($.14), dust remover sticker ($.12), alcohol swab ($.06), polystyrene pin ($.30), polystyrene and polyethylene installation trays ($1.91), and a plastic ultraviolet (UV) lamp with a USB cable. ($3.40). Both glass screen protectors measure approximately 5.74 inches long by 2.73 inches wide by .01 inches thick. The glass is treated on one side with a layer of adhesive. The glass screen protector is applied to the top of a smart phone screen to provide a protective barrier against scratches and normal wear and tear. From the information you provided, you state the additional accessories are used to assist the user when the screen protector is applied to a smart phone. The items in the kit will be sold in retail stores and online, i.e., Amazon, to create a finished glass screen protector for smart phones. This kit, imported in its retail sale condition, is considered a set for tariff purposes.
Laboratory analysis indicates that the “Spigen Gal S10 tR Platinum(1P) 605GL27615 Screen Protectors” are both made of soda lime glass that is chemically toughened (tempered). Both glass screen protectors have a notch at the top and four holes (two holes along the top and two holes along the bottom). The corners are rounded and slightly curved.
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 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The “Spigen Gal S10 tR Platinum(1P) 605GL27615 Screen Protectors and accessories” are composed of several components classified under different headings. Since no one heading in the tariff schedule covers all the components of the subject merchandise, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an article is “that which is indispensable to the structure, core or condition of the article, i.e., what it is”, and “the most outstanding and distinctive characteristic of the article.” Structural Indus. v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade 2005) (citing various Customs Court decisions). Hence, the glass is the “most outstanding and distinctive characteristic” of the set. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the glass imparts the essential character and thus determines the classification.
The applicable subheading for the two glass screen protectors 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7007.19.0000, 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 7007.19.0000, 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.
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