CLA-2-70:OT:RR:NC:N1:126
Cheryl D. Costa
OEC Logistics, Inc.
11960 Westline Industrial Drive, Suite 350
Maryland Heights, MO 63146
RE: The tariff classification of agglomerated glass slab from China
Dear Ms. Costa:
In your letter dated July 5, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a “Crushed Glass Slab”. The sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
The sample of the “Crushed Glass Slab” measures approximately 3.89 inches wide by 3.92 inches long by .55 inches high.
From information you provided, the “Crushed Glass Slab” measures approximately 65 inches wide by 125 inches long by 2 (or 3) centimeters high. The slabs are available in various colors. You further stated, after importation the “Crushed Glass Slab” will be cut to size and used as kitchen and bath countertops and flooring.
The laboratory analysis has determined that the “Crushed Glass Slab” is comprised of glass and quartz uniformly agglomerated with a polymer resin. The top surface of the slab is polished.
The “Crushed Glass Slab” is a composite good 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 slab.
The applicable subheading for the “Crushed Glass Slab” 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7020.00.6000, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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