CLA-2: OT: RR:NC: N1:126
Ken Skillman
Universal Forest Products
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of a glass and jade stepping stone from China.
Dear Mr. Skillman:
In your letter dated September 14, 2017, you requested a tariff classification ruling. 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 is two styles of tiles, one of glass and one of stone, referred to as item number 288235, Leaf Stepping Stone, and item number 288236, Jade Small Tile Stepping Stone.
You state that the Jade Small Tile Stepping Stone measures approximately 12.25 inches long by 12.25 inches wide by 1 inch high. It consists of 36 green stone tiles which each measure 2.25 inches long by 2.25 inches wide by .25 inches high, arranged in a pattern and adhered to a polypropylene base using grout. The Stepping Stone is designed to be placed outdoors on bark, grass, or stone, to accessorize the landscape.
Although the material is referred to as “jade”, laboratory analysis has determined that the Jade Small Tile Stepping Stone is comprised of serpentine stone which has been polished.
You state that the Leaf Stepping Stone measures approximately 12.25 inches long by 12.25 inches wide by 1 inch high. It consists of shaped glass pieces that are arranged in a leaf pattern and which have been adhered to a polypropylene base using grout. The glass is colored green, brown, beige, yellow, and red. The Stepping Stone is designed to be placed outdoors on bark, grass, or stone, to accessorize the landscape.
The laboratory analysis has determined that the glass leaf stepping stone is colored prior to solidification, and there are no bubbles, seeds or stones throughout the mass. The glass is not toughened (specially tempered).
In your ruling request you suggest classification of the Leaf Stepping Stone in 7016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as “Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes”. However, these are not glass cubes, or glass smallwares. Therefore, classification in 7016.10.0000, HTSUS, is precluded.
The applicable subheading for the Leaf Stepping Stone, item number 288235, will be 7013.99.9000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for the Jade Small Tile Stepping Stone, item number 288236 will be 6802.99.0060, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof...: Other: Other stone: Other”. The general rate of duty will be 6.5 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division