CLA-2-70:OT:RR:NC:4:426
Ms. Kerissa MacKay
UPS-TMS
Building 328U
1975 Noble Road
East Cleveland, OH 44112-1719
RE: The tariff classification of tempered glass from China
Dear Ms. MacKay:
In your letter dated July 10, 2009, on behalf of GE Consumer and Industrial Appliances, you requested a tariff classification ruling regarding Part Number 197D3431P009. You stated that this product consists of tempered glass.
A sample was submitted with your ruling request.
You indicated that after importation the tempered glass will be combined with a plastic frame to form a shelf that will be used in refrigerators. However, you advised our office that in its imported condition the glass alone will be imported.
In your letter you suggested that this product should be classified as a refrigerator part in heading 8418, Harmonized Tariff Schedule of the United States (HTSUS). However, in its imported form this item is simply tempered glass and is described more specifically under the provision for tempered glass in heading 7007. Therefore, heading 8418 is not applicable.
The applicable subheading for the tempered glass will be 7007.19.0000, HTSUS, which provides for safety glass, consisting of toughened (tempered) or laminated glass: toughened (tempered) glass: other. The duty rate will be five 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