CLA-2-70:RR:NC:2:226 B84504

Mr. Michael McKenna
Expeditors International of Washington
PO Box 69620
Seattle, WA 98168-9620

RE: The tariff classification of beveled glass sheets from Japan Dear Mr. McKenna:

In your letter dated April 21, 1997, on behalf of DuPont Photomasks, you requested a tariff classification ruling regarding glass substrates used in the production of photomask blanks.

Your letter described the merchandise as sheets of fused silica glass which have been edge-ground, polished and beveled. In the United States the sheets will be coated with chromium and photomask blanks will be manufactured. In a telephone conversation with this office, you stated that the imported merchandise consists simply of the beveled glass sheets. You indicated that the products as imported will not be coated or combined with any other materials.

The applicable subheading for the glass substrates will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for glass of heading 7003, 7004, or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other. The rate of duty will be 4.9 percent ad valorem.

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 Jacob Bunin at 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief
Special Products Branch National Commodity
Specialist Division