CLA-2-70:OT:RR:NC:N1:126
Katherine Dobscha
GDLSK
599 Lexington Avenue, 36th Floor New York, NY 10022
RE: The tariff classification of a glass sheet from China; The applicability of subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS); Partial duty exemption for U.S. origin ethylene tetrafluoroethylene (ETFE).
Dear Ms. Dobscha:
In your letter dated June 22, 2023, you requested a tariff classification ruling on behalf of your client, GAF Energy LLC, regarding merchandise designated as a “solar glass panel.” A sample was submitted with your ruling request. The samples were sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The glass sheet consists of a single glass sheet that has been coated on one side with a layer of Malaysian-origin polyolefin elastomer (POE) and a layer of U.S. origin ETFE. The glass sheet is approximately 8.86 inches wide x .14 inches thick x 55.75 inches long. You stated the glass sheet will be used in the production of solar panels.
The glass sheets are manufactured in China by pulling liquid glass (of Chinese origin) between two rollers which presses the molten glass into a glass sheet. The edges of the glass sheet are then ground into a C-shape. The glass is washed and printed with a mark on two opposite corners on the same side of the glass sheet. The glass is then tempered. After the Chinese-origin glass has been worked and tempered, the U.S. origin ETFE, Chinese-origin tempered glass sheet, and the Malaysian-origin POE are assembled into the finished glass product in China. The POE is placed and heated onto the glass layer. The ETFE layer is then adhered on top of the POE layer by the application of heat and pressure.
Analysis of the sample by our Customs and Border Protection Laboratory has indicated that glass sheet is toughened (specially tempered) and is coated with plastic on one side.
The applicable subheading for the glass sheet 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.
In your letter, you inquire as to the applicability of the special classification provision of subheading 9802.00.80, HTSUS, which provides for articles assembled abroad in whole or in part of U.S. fabricated components which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.
All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of qualifying U.S. components assembled therein, provided there has been compliance with the documentation requirements of 19 CFR 10.24.
In this case, the assembly of the U.S. origin ETFE to the glass sheet is an acceptable assembly under HTS 9802. As such, the imported goods are entitled to a partial duty exemption under subheading 9802.00.80, HTSUS, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division