CLA-2-70:OT:RR:NC:N1:126
Jose Luis Abad
C & C North America Inc. /DBA Cosentino North America
355 Alhambra Circle, Suite 1000
Coral Gables, FL 33134
RE: The tariff classification of two agglomerated glass slabs from Spain
Dear Mr. Abad:
In your letter dated July 2, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Slabs of Synthetic Agglomerate with Glass Fillers”. Two 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 first sample of the “Slab of Synthetic Agglomerate with Glass Fillers (White Diamond)” measures approximately 11.82 inches wide by 11.85 inches long by .83 inches high. The second sample of the “Slab of Synthetic Agglomerate with Glass Fillers (Garcita)” measures approximately 11.84 inches wide by 11.85 inches long by .91 inches high.
From information you provided, each of the “Slabs of Synthetic Agglomerate with Glass Fillers” are available in two sizes, 55 inches wide by 120 inches long and 63 inches wide by 128 inches long, and range between .47 and 1.18 inches high. The slabs come in various colors and surface finishes. You further stated, after importation the “Slabs of Synthetic Agglomerate with Glass Fillers” will be cut to size and used as kitchen and bath countertops, flooring, and wall cladding.
The laboratory analysis has determined that the “Slabs of Synthetic Agglomerate with Glass Fillers (White Diamond and Garcita)” are comprised of glass and feldspar uniformly agglomerated with a polymer resin. The top surface of both slabs are polished.
The two “Slabs of Synthetic Agglomerate with Glass Fillers (White Diamond and Garcita)” are composite goods comprised of different materials that are classifiable in different headings. 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. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of the two slabs.
The applicable subheading for the two “Slabs of Synthetic Agglomerate with Glass Fillers (White Diamond and Garcita)” will be 7020.00.6000, HTSUS, which provides for “Other articles of glass: Other”. The general rate of duty will be 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 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