CLA-2 OT:RR:CTF:TCM H230085 GA
Mr. Karim Amrani
Purchasing & Logistics Manager
J. Sonic Services, Inc.
6869 Henri Bourassa West
St. Laurent, QC, H4R1E1 Canada
RE: Reconsideration of NY N216955; Classification of glass and stone tiles from China
Dear Mr. Amrani:
This is in reference to the request for reconsideration of New York Ruling Letter (NY) N216955, dated June 6, 2012, issued to J. Sonic Services, Inc., concerning the tariff classification of glass and stone tiles from China under the Harmonized Tariff Schedule of the United States (HTSUS).
In that ruling, U.S. Customs and Border Protection (CBP) classified the subject product in subheading 7016.90.1050, HTSUSA, 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; glass cubes and other glass smallwares, whether or not on backing, for mosaics or similar decorative purposes; leaded glass windows and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms: Other: Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass: Other.” Your request was forwarded to this office by the National Commodity Specialist Division (NCSD) for a decision. A sample of the product was provided along with your correspondence and will be returned.
We have reviewed NY N216955 and find it to be correct. For the reasons set forth below, we hereby affirm NY N216955.
FACTS:
In NY N216955, CBP described the merchandise as follows:
The product under consideration, item number # 77MOS0011, consists of a combination of glass, marble (Dark Emperador), and travertine tiles glued onto a plastic mesh backing. Each tile measures approximately 15mm in width and 8mm in thickness. The size of the glass pieces range (sic) from approximately two inches to six inches in length. The surface of the glass tiles is about equal to the surface area of the stone tiles.
You advised this office that the tiles consist of pressed glass.
You indicated in your letter that the tiles will be used in the kitchen or bathroom as a decorative backsplash/wall covering.
ISSUE:
What is the proper classification under the HTSUS for the subject merchandise?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions at issue provide, in pertinent part, as follows:
7016 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; glass cubes and other glass smallwares, whether or not on backing, for mosaics or similar decorative purposes; leaded glass windows and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms:
7016.10.00 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
7016.90 Other:
7016.90.10 Paving blocks, slabs, bricks, squares, tiles, and other articles of pressed or molded glass
7016.90.1010 Bricks and blocks
7016.90.1050 Other
EN 70.16 states, in relevant part, as follows:
This heading covers a range of glass articles obtained by pressing or moulding (whether or not combined with blowing): they are chiefly used for covering roofs, cupolas or archways, but are also used, usually in conjunction with concrete, for slabbing the lining walls of cellars, basements, underground corridors, etc.
* * *
The heading further includes:
Mosaic cubes, generally coloured or with one surface gilded, and small glass rectangles and other flat shapes, whether or not silvered, used as a facing material for walls, furniture, etc. These articles remain classified here, whether or not on paper, paperboard, textile fabric or other backing. The heading also includes small coloured glass fragments or chippings, usually of opal glass, which are inlaid in cement to produce ornamental designs on the facades of buildings. [all emphasis in original]
There is no dispute that the merchandise is classified in heading 7016, HTSUS, pursuant to GRI 3(c). You argue that the instant merchandise is classified in subheading 7016.10.00, HTSUS, as “glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes”. You argue that there is no limitation on the size of what is considered “other glass smallwares” classifiable in subheading 7016.10.00, HTSUS. In support of your argument, you cite HQ 966971, dated March 1, 2004, and HQ 959404, dated July 21, 1997.
Item #77MOS0011 consists of a combination of glass and mosaic stone tiles glued on a plastic mesh backing and used as a decorative facing on walls and floors. We have examined a sample of the merchandise. It was not classified in subheading 7016.10.00, HTSUS, under the provision for “other glass smallwares” because one third of the glass tiles measure about six inches in length and occupy a greater part of the surface area of the merchandise than the smaller glass pieces. These glass tiles also approximate the lengths of typical 3" x 6" subway tiles or 4" x 4" bathroom tiles. These larger glass tiles are prominent and visually noticeable among the other pieces. The remaining glass tiles measure 2”-4” in length. We conclude that the merchandise is not classifiable as “other glass smallwares” in subheading 7016.10.00, HTSUS.
The glass tiles are larger than what CBP has previously held to be “other glass smallwares”. In HQ 087914, dated November 23, 1990, CBP ruled that 0.75" glass squares on a paper backing were classified as "other glass smallwares" in subheading 7016.10.00, HTSUS. In NY A82907, dated May 15, 1996, CBP found that square glass mosaic tiles of varying sizes on a paper backing measuring up to 1.5" square were classified in subheading 7016.10.00, HTSUS. These indicate that size is a factor in the consideration of “other glass smallwares” of subheading 7016.10.00, HTSUS, and certain glass tiles that approximate and/or exceed the lengths of subway and bathroom tiles are too large to be regarded as “other glass smallwares” of subheading 7016.10.00, HTSUS.
The rulings that the importer cites are not persuasive. In HQ 966971, the merchandise was described as glass cobblestone tile on mesh backing, and the ruling described the sample of the merchandise as containing “tiles of a width of less than one inch”. In HQ 959404, dated July 21, 1997, the merchandise at issue was not classified as glass smallwares, but in heading 7013, HTSUS.
HOLDING:
Pursuant to GRI 3(c) and 6, the glass and stone tiles on mesh backing is classified in heading 7016, HTSUS, specifically, subheading 7016.90.1050, HTSUS, as “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; glass cubes and other glass smallwares, whether or not on backing, for mosaics or similar decorative purposes; leaded glass windows and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms: Other: Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass: Other.” The column one, general rate of duty is 8 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N216955, dated June 6, 2012, is hereby AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division