CLA-2-70:OT:RR:NC:N2:226
Mr. M. Jason Cunningham
Sonnenberg & Cunningham, Ltd.
30 South Wacker Drive, Suite 2200 No. 41
Chicago, IL 60606
RE: The tariff classification of tempered glass panels for shower doors from China.
Dear Ms. Cunningham:
In your letter dated December 23, 2015, you requested a tariff classification ruling on behalf of your client, Liberty Hardware Manufacturing Company.
The merchandise under consideration is clear glass shower door panels. A sample of the glass 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 glass shower door panels measure approximately 55 inches long by 29 inches wide by .25 inches thick. The panels have beveled edges, and may, depending on the model, feature holes for the mounting of hardware; whether the mounting holes are present or not, the panels are not imported with any hardware. You state that the glass panels are coated with what you refer to as “Easy Clean Coating.”
Laboratory analysis has determined that the sample is comprised of tempered safety glass with beveled edges; however, no coating of any kind was detected on the surface of the sample.
In your ruling request you suggest classification of the glass shower doors in 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), as other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, valued over $5 each. However, these panels are more specifically provided for elsewhere.
The applicable subheading for the glass shower door panels will be 7007.19.0000, HTSUS, which provides for “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Other.” The general 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division