CLA-2-70:RR:NC:2:226 E88558
Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261
RE: The tariff classification of drawn glass and float glass from China
Dear Ms. Wood:
In your letter dated October 1, 1999, on behalf of your client, Greco Frame and Supply, you requested a tariff classification ruling. An illustrative sample of the item was submitted and was sent to our Customs laboratory for analysis.
Based on the laboratory analysis of this sample, it appears to be drawn glass. However, in a telephone conversation with this office and in your written submission, you indicated that you are interested in the classification of both float and drawn glass. You indicated that the glass will be imported in various sizes (all over 0.65 m² in area) with a thickness of exactly 2.0 mm.
For drawn glass in the sizes and thickness indicated in your presentation, the applicable subheading will be 7004.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: other glass: in rectangular shape: measuring over 1.5 but not over 2 mm in thickness: measuring over 0.26 m² in area. The rate of duty will be free.
For float glass in the sizes and thickness indicated in your presentation, the applicable subheading will be 7005.29.1810, HTS, which provides for float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: other nonwired glass: other: measuring less than 10mm in thickness: measuring over 0.65 m² in area: other. The rate of duty will be 14.5¢/m².
You also inquired about country of origin marking. You state that this product will be imported by Greco Frame and Supply or one of its sister companies (Crafts, Etc., Mardel, Worldwood or Hobby Lobby Stores, Inc.). You indicated in your letter that your primary concern was how the imported glass (drawn or float) should be marked if it is incorporated into a picture frame (completed article) from either the U.S. or another country.
Section 304(a) of the Tariff Act of 1930, as amended (19 U.S.C. §1304(a)), requires that articles of foreign origin imported into the United States be marked in such a manner as to indicate to the ultimate purchaser in the United States the country of origin of the imported merchandise. Nevertheless, there is an exception to this requirement for articles used in manufacture when the manufacturing process creates products having a name, character, or use differing from that of the imported articles (U.S. v. Gibson- Thomsen Company, Inc., 27 C.C.P.A. 267, C.A.D. 98 (1940)). In such a case, the U.S. manufacturer who converts or combines the imported merchandise into a different article will be considered the ultimate purchaser. The article will be exempt from marking assuming the ultimate purchaser is aware of the country of origin. See section 134.35, Customs Regulations (19 C.F.R. §134.35).
You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. In order to receive an exemption on the marking of this glass, you must document to the satisfaction of the port of entry that the glass will be incorporated into a picture frame by the ultimate purchaser and that the ultimate purchaser is aware of the country of origin. Of course the frame itself must be marked with its own country of origin when it originates in a country other than the United States.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division