CLA-2-:OT:RR:NC:N2:226
Mr. Thomas Korpolinski
Near North Customs Brokers US, Inc.
400 Essjay Rd
# 200
Williamsville, NY 14221
RE: The tariff classification of glass granules from Canada
Dear Mr. Korpolinski:
In your letter dated January 25, 2012, on behalf of Poraver North America, you requested a tariff
classification ruling regarding glass granules from Canada
Samples of six jars of these granules ranging in size from 0.1 through eight millimeters were submitted
with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory
for analysis. Our laboratory has now completed its analysis.
Our laboratory found that these items are irregularly shaped granules consisting of glass. The surface of
the granules is porous and has the characteristics of material that has been fused.
In your letter you suggested that this merchandise should be classified in subheading 3207.40.1000,
Harmonized Tariff Schedule of the United States (HTSUS), under the provision for glass frit and other glass,
in the form of powder, granules or flakes: ground or pulverized. However, based on its analysis of the
samples, our laboratory has advised us that the merchandise does not have the characteristics of material
that has been ground or pulverized. Therefore, subheading 3207.40.1000 is not applicable.
The applicable subheading for the glass granules will be 3207.40.5000, HTSUS, which provides for glass frit
and other glass, in the form of powder, granules or flakes: other. The rate of duty will be 6.5 percent ad
valrorem.
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,
Thomas J. Russo
Director
National Commodity
Specialist Division