CLA-2-70:OT:RR:NC:N1:126
Ms. Miranda Nelson
UPS Trade Management Services, Inc.
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of five styles of glass and stone tile sheets from Mexico.
Dear Ms. Nelson:
In your letter dated February 22, 2017 you requested a tariff classification ruling on behalf of your client, Oceanside Glasstile Co. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration are five styles of glass and stone tile sheets, referred to as Kinship Converge Fireside Tile Blend, Kinship Wedge Unison Essence Tile Blend, Kinship Blend Lineage Honor Tile Blend, Kinship Origin Virtue Tile Blend, and Kinship Abode Fireside Tile Blend.
The Kinship Converge Fireside Tile Blend consists of glass and stone pieces which are rectangular shapes with domed surfaces. The individual pieces each measure approximately 15 centimeters long by 2 centimeters wide by 1.9 centimeters high and are affixed to a mesh backing.
The laboratory analysis has determined that the Kinship Converge Fireside Tile Blend is composed of 50% painted pressed glass and 50% slate stone by surface area.
The Kinship Wedge Unison Essence Tile Blend consists of glass and marble stone pieces which are in the shape of trapezoids with domed surfaces. The trapezoidal pieces each measure approximately 19.5 centimeters long, with a base of 6.3 centimeters wide and a top of 2 centimeters wide, and are 1.6 centimeters high at the widest points and are affixed to a mesh backing.
The laboratory analysis has determined that the Kinship Wedge Unison Essence Tile Blend is composed of 50% painted pressed glass and 50% marble stone by surface area.
The Kinship Blend Lineage Honor Tile Blend consists of glass and stone pieces which are rectangular shapes with domed surfaces. The individual pieces each measure approximately 15 centimeters long by 2 centimeters wide by 2 centimeters high at the widest points and are affixed to a mesh backing.
The laboratory analysis has determined that the Kinship Blend Lineage Honor Tile Blend consists of 65% painted pressed glass and 35% quartzite stone by surface area.
The Kinship Origin Virtue Tile Blend consists of glass and stone pieces which are in the shape of trapezoids with domed surfaces. The trapezoidal pieces measure approximately 19.5 centimeters long, with a base of 6.3 centimeters wide and a top of 2 centimeters wide, and are 1.6 centimeters high at the widest points and are affixed to a mesh backing.
The laboratory analysis has determined that the Kinship Origin Virtue Tile Blend is composed of 50% painted pressed glass and 50% quartzite stone by surface area.
The Kinship Abode Fireside Tile Blend consists of glass and stone pieces which are rectangular in shape. The individual pieces measure approximately 10.53 centimeters long by 3.4 centimeters wide by .6 centimeters high at the widest points and are affixed to a mesh backing.
The laboratory analysis has determined that the Kinship Abode Fireside Tile Blend is composed of 50% pressed glass and 50% slate stone by surface area.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. The Kinship Blend Lineage Honor Tile Blend is a composite good. Therefore, we must apply rule GRI 3(b) which provides that composite goods are to be classified according to the component that gives the goods their essential character. The glass imparts the essential character to the Kinship Blend Lineage Honor Tile Blend.
The other tile sheets, Kinship Converge Fireside Tile Blend, Kinship Wedge Unison Essence Tile Blend, Kinship Origin Virtue Tile Blend, and Kinship Abode Fireside Tile Blend are also composite goods. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration, which in this case are the glass tile components.
The applicable subheading for the Kinship Converge Fireside Tile Blend, Kinship Wedge Unison Essence Tile Blend, Kinship Blend Lineage Honor Tile Blend, Kinship Origin Virtue Tile Blend, and Kinship Abode Fireside Tile Blend will be 7016.90.1050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes...Other: Other”. The general rate of duty will be 8 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division