CLA-2-32:OT:RR:NC:N3:136
Yuki Tsujimoto
Unitika Glass Beads Co., LTD.
4-1-3, Kyutaro-Machi, Chuo-Ku Osaka, 5418566 Japan
RE: The tariff classification of Powdered Glass from Japan
Dear Yuki Tsujimoto:
In your letter dated December 27, 2023, you requested a tariff classification ruling on Powdered Glass.
In your submission, the subject product is described as barium-titanate powdered glass of a size less than 100 microns. You state that the glass powder is intended to be used as a raw material in the production of retroreflective sheets by bonding it to film. The glass powder has a specific gravity of 4.6 and will be packaged in 400 kg steel drums for import into the United States.
The applicable subheading for Powdered Glass will be 3207.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: Glass frit and other glass, in the form of powder, granules or flakes: Ground or pulverized. The general rate of duty will be 6 percent ad valorem.
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.
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.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division