CLA-2-70:OT:RR:NC:N1:126
Barry T. Echtman
HSB Stone Corp.
4 South Orange Ave., Ste. 262
South Orange, New Jersey 07079
RE: The tariff classification of glass tiles from China
Dear Mr. Echtman:
In your letter dated April 15, 2021, you requested a tariff classification ruling. A representative sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is a white glass tile with a gray backing. You indicated in your letter that the submitted sample will be imported in the following three sizes: approximately 2 feet square by .57 inches thick, 2 feet high by 3.94 feet wide by .53 inches thick, and 2.62 feet square, by .51 inches thick. You stated that the glass tiles are neither pressed nor molded. The tiles are designed to be affixed to floors and walls using thin set mortar.
The unit value of the glass tiles 2 feet square by .57 inches in thickness, 2 feet high by 3.94 feet wide by .53 inches in thickness, and 2.62 feet square, by .51 inches in thickness are valued over $5.00 each.
In your ruling request, you state that the wall tile is made of glass with a porcelain backing. However, laboratory analysis has determined that the tile surface is glass, but the backing is not porcelain, but ceramic. Chapter 69, Additional U.S. Note 5(a) defines “porcelain” as ceramic ware (other than stoneware), whether or not glazed or decorated, having a fired white body (unless artificially colored) which will not absorb more than 0.5 percent of its weight of water and is translucent in thicknesses of several millimeters. Laboratory analysis has determined that
the backing of the tiles does not meet the definition of white and are not artificially colored. As they do not conform with the legal definition, the tile backings are not porcelain ceramic. Our laboratory has confirmed that the tile surface consists principally of glass.
This item is composed of different components (glass and ceramic) and is considered a composite good. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In this case, we find that the glass component imparts the essential character of the tile.
The applicable subheading for the glass tiles 2 feet square by .57 inches in thickness, 2 feet high by 3.94 feet wide by .53 inches in thickness, and 2.62 feet square, by .51 inches in thickness will be 7013.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Other: Valued over $5 each…Other. The general rate of duty will be 7.2 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 7013.99.9090, HTSUS, unless specifically excluded, are subject to an additional 7.5% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading, 7013.99.9090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division