CLA-2-70:OT:RR:NC:N2:226
Ms. Margaret Purvis
AFC International, LLC
5195 Southridge Parkway
Suite 100 Atlanta, GA 30349
RE: The tariff classification of tempered glass from China
Dear Ms. Purvis:
In your letter dated June 29, 2010, on behalf of Cameo, LLC, you requested a tariff classification regarding
a rectangular piece of glass.
A sample was submitted with your ruling request.
The product measures eight inches by ten inches. It is simply a beveled piece of flat glass.
According to your letter, a photographic coating and images will be applied onto the glass after
importation. However, you advised our office that in its imported condition the product will simply be clear
glass.
You stated that the glass is tempered.
In your letter you suggested that this product should be classified as glassware for indoor decoration in
subheading 7013.99, Harmonized Tariff Schedule of the United States (HTSUS). However, since you
advised us that the item in its imported condition will simply be a piece of tempered flat glass, the
merchandise is properly classified as tempered glass in subheading 7007.19, HTSUS. Subheading
7013.99 is not applicable to this product in its imported condition.
The applicable subheading for the piece of tempered glass will be will be 7007.19.0000, HTSUS, which
provides for safety glass, consisting of toughened (tempered) or laminated glass: toughened (tempered)
safety glass: other. The rate of duty 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