CLA-2-70:OT:RR:NC:N1:126
William J. Hogan
CH Robinson
1501 N. Mittel
Wood Dale, IL 60191
RE: The tariff classification of agglomerated glass slabs from China
Dear Mr. Hogan:
In your letter dated January 16, 2019, on behalf of your client, AC Material, Inc., you requested a tariff classification ruling.
The merchandise under consideration is referred to as “glass slabs and countertops”. Representative samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
The samples of the “glass slabs and countertops” received measure approximately 5.9 inches square by .31 inches high. The top surface is polished.
From information you provided, the glass slabs come in various sizes and are manufactured to customer specification. The countertops measure approximately 110 inches long by 26, 36, 42, and 52 inches wide and vary from .75 to 1.25 inches high. The “glass slabs and countertops” are available in various colors to include sparkle white, sparkle black, and cattara white. You further stated, the glass slabs are polished and used as countertops, tub surrounds, and back splashes.
The laboratory analysis has determined that the samples are glass slabs agglomerated with plastic resin. The top surface of the slabs are polished.
The applicable subheading for the agglomerated “glass slabs and countertops” will be 7020.00.6000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other articles of glass: Other”. The general rate of duty will be 5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7020.00.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7020.00.6000, HTSUS, listed above.
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.
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