CLA-2: OT:RR:CTF:TCM H235505 CkG
Barbara Dawley
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road, Ste. 4
Fairfield, Connecticut 06824
Re: Tariff classification of drawn glass
Dear Ms. Dawley:
This is in reference to your request of July 10, 2012, on behalf of Corning, Inc., for a prospective ruling to determine the correct classification under the Harmonized Tariff Schedule of the United States (HTSUS) of fusion drawn glass.
FACTS:
The glass subject to this ruling is stated to be an intermediate product, which will be further worked in the United States into a specialized glass marketed under the name “Willow Glass”. In its condition as imported, the glass is an ultra-thin continuous glass sheet measuring 300 meters in length by 1 meter in width by 1 millimeter in thickness, produced using a fusion drawing process. In the fusion drawing process, molten glass is continuously fed into a tapered trough called an overflow pipe. The molten glass flows over both sides of the pipe in two streams, which come together and fuse to form a single, continuous, soft and bendable glass sheet. The edges of the sheet are cut, the sheet is covered and rolled into a spool for shipping. The spools measure from a minimum of 2.5 feet (L) x 1.6 (W) x 3.4 (H) to a maximum of 3.4 feet (L) x. 3.4 feet (W) x. 3.4 feet (H).
A sample of the glass was submitted with the ruling request and sent to the CBP Laboratory of New York for analysis. CBP Laboratory Report NY20121414, dated October 4, 2012, confirmed that the glass has no coating of absorbent, reflective or non-reflective material on the surface, and is not colored, bent, engraved, edgeworked, enameled, beveled, ground or polished.
ISSUE:
The proper classification under the HTSUS of Corning drawn glass
Whether the entry of the subject merchandise is permitted under Additional U.S. Note 3 to Chapter 70.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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, 2 through 6, may then be applied in order.
The HTSUS provisions at issue are as follows:
7004: Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting
or non-reflecting layer, but not otherwise worked:
7004.90: Other glass:
In rectangular shape:
7004.90.10: Measuring over 0.26 m2 in area…
* * * *
Additional U.S. Note 3 to Chapter 70 reads as follows:
3. For the purposes of headings 7003 and 7004, glass of the same size and
thickness imported in any shipment in quantities over 4.6 m2 shall be denied entry unless it is--
Packed in units containing, as nearly as the particular size permits, 4.6 m , or
2 multiples thereof; or
Packed in units containing multiples of the number of sheets of the same size
and thickness which would be contained in a unit if packed to contain, as nearly as such size permits, 4.6 or 9.3 m2; or
Otherwise packed in a manner which conforms to the packing practices of the
domestic glass industry as determined and published from time to time by the Secretary of the Treasury.
* * * *
Based on your submission and the analysis by the CBP Laboratory, the instant glass is unworked drawn glass, in sheets, classifiable in heading 7004, HTSUS. The glass is not bent or edge-worked, so it is precluded from classification in heading 7006, HTSUS, which provides for “Glass of heading 7003, 7004 or 7005, bent, edge-worked,
engraved, drilled, enameled or otherwise worked.”
Heading 7004, HTSUS, provides for colored glass in subheading 7004.20, HTSUS, and “other” glass in subheading 7004.90, HTSUS. The instant glass is not colored, so it falls under subheading 7004.90, HTSUS. The glass measures less than 1.5 mm in thickness, and you indicate that in its condition as imported the glass will measure over .26 meters squared in area, pursuant to subheading 7004.90.10, HTSUS.
With respect to the application of Additional U.S. Note 3 to Chapter 70, we note that the glass spools do not conform to the measurements specified in Note 3(a) or Note 3(b). No guidance has been provided by the Secretary of the Treasury or CBP on the packing practices of the domestic glass industry pursuant to Note 3(c). However, in a Tariff Classification Study on Glass and Glass products, dated November 15, 1960, the report to the President and to the Chairmen of the House Ways and Means Committee states that “the provision in the proposed schedules also authorizes the admission of glass packed in conformity with any future packing practices which may be adopted by the domestic industry.”
Counsel argues that its glass packing practices are representative of the domestic industry with respect to flexible glass products. Counsel notes that spooling is the predominant method for preserving long lengths of flexible glass, and that Willow Glass in particular cannot be packaged any other way and has been packaged in spools as long as it has been manufactured. Corning follows this practice in its own manufacturing facilities for Willow Glass in the U.S., and counsel states that several international glass producers such as Schott, Nippon Electric Glass Co., and Asahi Glass Co also package glass in spools.
Counsel further argues that as a large domestic producer of glass and in particular flexible glass (having produced and packaged over 150,000 meters of Willow Glass and 500 million kilometers of optical fiber domestically), Corning’s packing practices are representative of the domestic industry insofar as the company itself represents a large share of the domestic industry.
We find the evidence sufficient to establish that the instant merchandise is packed in a manner that conforms to the practice of the domestic glass industry for this product. Therefore, we find that the entry of the subject merchandise is permitted under Additional U.S. Note 3 to Chapter 70.
HOLDING:
The subject Corning fusion drawn glass is classified in heading 7004, HTSUS, specifically subheading 7004.90.10, HTSUS, 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 0.26 m2 in area.” The 2014, column one general rate of duty is Free.
The entry of the subject merchandise is permitted under Additional U.S. Note 3 to Chapter 70.
Duty rates are provided for convenience and are subject to change. The text of
the most recent HTSUS and the accompanying duty rates are provided online at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division