CLA-2:RR:NC:1:126 NY J89427

Ms. Zsuzsanna Dorko
O & Z Supply
1021 W. Birch Avenue
Milwaukee, WI 53209

RE: The tariff classification of colored glass sheets from Hungary

Dear Ms. Dorko:

In your letter dated September 24, 2003 you requested a tariff classification ruling regarding glass sheets.

You indicated that the sheets are produced by the “hand rolled” method. They will be imported in the form of rectangular pieces measuring either 20 cm by 30 cm or 50 cm by 70 cm.

You stated that the glass is colored throughout the mass and contains no wire netting. You also stated that the glass is not subjected to any surface treatment; according to your letter, it is neither coated nor polished. In addition, you indicated that the corners of the glass are not beveled.

In a conversation with this office, Mr. Askin of your firm indicated that the edges of the glass are not worked in any way. He indicated that the sheets of rolled glass are not worked in any way. The applicable subheading for the colored sheets of unworked rolled glass will be 7003.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked: nonwired sheets: colored throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer. The rate of duty will be 1.4 percent ad valorem.

Articles classifiable under subheading 7003.12.0000, HTS, which are products of Hungary may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 646-733-3027.


Sincerely,


Robert B. Swierupski
Director
National Commodity
Specialist Division