CLA-2-70:OT:RR:NC:N1:126
Jennifer Diaz
Diaz Trade Law, P.A.
12700 Biscayne Blvd., Suite 301
North Miami, FL 33181
RE: The tariff classification of agglomerated glass slab from China
Dear Ms. Diaz:
In your letter dated October 16, 2019, on behalf of your client, Curava Corp., you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Quartz and Recycled Glass Countertop”. A representative 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 “Quartz and Recycled Glass Countertop” received measures approximately 11.82 inches wide by 11.83 inches long by .77 inches high. The top surface is polished and the edges are beveled.
From information you provided, the “Quartz and Recycled Glass Countertops” come in two sizes and measure approximately 120 inches long by 55 inches wide or 126 inches long by 63 inches wide, and vary from .75 inches to 1.25 inches high. You further stated, after importation the slabs will be cut, polished, and finished with customized edges and are used as countertops.
The laboratory analysis has determined that the “Quartz and Recycled Glass Countertop” is comprised of glass and quartz uniformly agglomerated with a polymer resin. It is sand colored with yellow-brown shards of varying size that are interlaced throughout. The top surface of the slab is polished and the top edges are beveled.
In your ruling request you suggest classification of the Recycled Glass Countertops in 6810.99.0010, Harmonized Tariff Schedule of the United States (HTSUS), as artificial stone agglomerated quartz slabs of the type used for countertops. However, you state that only 30% of the weight of the surface is comprised of natural quartz agglomerated with resin, with the balance provided by glass. Laboratory analysis has confirmed that the glass component provides the majority of the weight of the surface. The essential character of the Recycled Glass Countertops is not provided by the artificial stone component. Classification in 6810.99.0010, HTSUS is therefore precluded.
The “Quartz and Recycled Glass Countertop” is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the 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 “Quartz and Recycled Glass Countertop” 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.
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