CLA-2-70:OT:RR:NC:N1:126
Joel Montero
Dantzler, Inc.
54 SW 6th Street, Suite # 200
Miami, FL 33130
RE: The tariff classification of four agglomerated glass slabs from China
Dear Mr. Montero:
In your letter dated March 1, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Glass Stone” slabs, Items numbers K2101G, K1111G, A3001AG, and A3001SG. 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 sample of “Glass Stone” slabs, Items numbers K2101G and K1111G measure approximately 9.84 inches long by 5.9 inches wide by .79 inches high. The sample of “Glass Stone” slabs, Items numbers A3001AG, and A3001SG measure approximately 3.94 inches square by .79 inches high. The top surface of all four slabs is polished.
From information you provided, the “Glass Stone” slabs, Items numbers K2101G, K1111G, A3001AG, and A3001SG measure approximately 121 - 123 inches long by 61 - 63 inches wide by .79 inches high. The glass slabs come in various colors to include white with embedded black speckles. You further stated, after importation the “Glass Stone” slabs will be cut and further processed before installation and used as countertops.
The laboratory analysis has determined that the “Glass Stone” samples, K2101G, K1111G, A3001AG, and A3001SG are glass slabs agglomerated with plastic resin. The top surface of all four slabs are polished.
The applicable subheading for the agglomerated “Glass Stone” slabs, K2101G, K1111G, A3001AG, and A3001SG 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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