CLA-2-70:S:N:N3:226 811945
Mr. James G. Brewer
Toya International Enterprises
9106 Wallingham Court
Spring, TX 77379
RE: The tariff classification of a pane of specially tempered glass and an unit of insulating glass from El Salvador
Dear Mr. Brewer:
In your letter dated May 17, 1995, you requested a tariff classification ruling regarding a specially tempered glass pane and an insulating glass unit.
You state in your letter that two different types of glass will be produced. The first type would be a single glass pane that is specially tempered. The second type would be a specially tempered insulating glass. Both types of glass would be utilized in residential type of windows and patio doors.
The applicable subheading for the specially tempered glass pane will be 7007.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for safety glass, consisting of toughened (tempered) or laminated glass: toughened glass: other. The duty rate will be 6 percent ad valorem.
Articles classifiable under subheading 7007.19.0000, HTS, which are products of El Salvador are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
The applicable subheading for the specially tempered insulating glass unit will be 7008.00.0000, HTS, which provides for multiple-walled insulating units of glass. The duty rate will be 4.3 percent ad valorem.
Articles classifiable under subheading 7008.00.0000, HTS, which are products of El Salvador are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport