CLA-2-70:OT:RR:NC:N2:226

Ms. Lisa Ragan
Lisa Ragan Customs Brokerage
105 Forest Parkway, Ste. 400
Forest Park, GA 30297

RE: The tariff classification of glass sinks from China

Dear Ms. Ragan:

In your letter dated January 4, 2011, on behalf of your client, Xylem Group LLC, you requested a tariff classification ruling.

The product under consideration is described as a glass vessel/sink. According to the information submitted with your letter, the glass sink will be imported in the following five models, colors/finishes:

GV101WHI – Crystal Clear GV102WHI – Frosted White GV101BLU – Clear Blue GV101CHA – Clear Charcoal GV101BLM – Blue Bits

Each sink is composed of silica glass and measures approximately 16.5 inches in diameter by 5.5 inches in height. It will be cut, drilled (for the drain hole), edge sanded, roasted for the tempering process and then cooled, sanded and polished. In a telephone conversation with this office, it was stated that the mounting ring, umbrella pop-up drain and cylinder faucet will not be imported with this product.

The applicable subheading for the five glass sinks will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other. The rate of duty will be 5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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