CLA-2-70:OT:RR:NC:N1:126
Carlos M. Munoz
FD Sales Company LLC
2500 Windy Ridge Pkwy SE
Atlanta, GA 30339
RE: The tariff classification of five molded glass tiles from China
Dear Mr. Munoz:
In your letter dated February 8, 2021, 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 are five glass tiles, referred to as “Glass Mosaic Sheets”. The glass tiles are all approximately 12 inches square, and the top surfaces are smooth and have rounded edges.
The first glass tile, Item number FD273SILV1214, consists of various shades of brown and gray glass pieces which are rectangular in shape. Its back side features a white coating. The individual pieces each measure approximately 1.84 inches wide by 3.84 inches long by .33 inches high. The glass pieces are glued to a mesh backing.
The second glass tile, Item number FD1216LINE, consists of three sizes of opaque glass pieces which are rectangular in shape. Its back side features a metallic silver coating. The small glass pieces each measure approximately .58 inches wide by 1.90 inches long by .31 inches high, the medium glass pieces each measure approximately .58 inches wide by 3.87 inches long by .31 inches high, and the large glass pieces measure approximately .58 inches wide by 5.82 inches long by .31 inches high. The glass pieces are glued to a mesh backing.
The third glass tile, Item number 81-025, consists of opaque light gray leaf shaped glass pieces. Its back side features a white coating. The individual pieces each measure approximately 2.06 inches wide at its widest point by 3.72 inches long by .31 inches high. The glass pieces are glued to a mesh backing.
The fourth glass tile, Item number A08, consists of opaque light gray arabesque shaped glass pieces. Its back side features a white coating. The individual pieces each measure approximately 3.90 inches wide at its widest point by 4.71 inches long by .31 inches high. The glass pieces are glued to a mesh backing.
The fifth glass tile, Item number 991582, consists of glass pieces of hexagonal shapes of various shades of gray with a metallic gray tint on the sides. Its back side features a white coating. The individual pieces each measure approximately 2.14 inches average cross length by 1.09 inches long by .31 inches high. The glass pieces are glued to a mesh backing.
From the information you provided, the glass tiles are primarily used on the wall as a backsplash and are designed to be affixed with an adhesive or with thin-set mortar.
The laboratory analysis has determined that the glass tiles, Item number FD273SILV1214, Item number FD1216LINE, Item number 81-025, Item number A08, and Item number 991582 are made of borosilicate glass and composed of pressed or molded glass.
In your ruling request you suggest classification of the tiles 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, the tiles are more specifically provided for elsewhere.
The applicable subheading for the molded glass tiles, Item number FD273SILV1214, Item number FD1216LINE, Item number 81-025, Item number A08, and Item number 991582 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7016.90.1050, 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 7016.90.1050, 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