CLA-70:OT:RR:NC:N2:226
Ms. Madalina Tampu
FedEx Trade Networks
Transport & Brokerage (Canada), Inc.
7075 Ordan Drive
Mississauga, Ontario L5T 1K6
Canada
RE: The tariff classification of beveled float glass panels from China.
Dear Ms. Tampu:
In your letter dated October 9, 2014, you requested a tariff classification ruling on behalf of your client, Liv Building Products Inc.
The merchandise under consideration is a glass panel referred to as the “Invisirail.” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, the Invisirail is float glass panels designed for use as interior and exterior railings. From the information you provided, the Invisrail is made of float glass which does not have an absorbent or reflecting layer, and is available in a range of sizes. It features a beveled surface, as well as notches and holes for installation.
In your ruling request you stated that the Invisirail is made of tempered glass. However, laboratory analysis has determined that the sample was not made of tempered glass, and is not pressed.
The applicable subheading for the Invisrail glass panels will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass of heading 7003, 7004, or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: Other: Other: Other.” The general rate of duty will be 4.9 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division