CLA-2-70:OT:RR:NC:N1:126
Elizabeth A. Bishop
ACCO Brands USA LLC
4 Corporate Drive
Lake Zurich, Illinois 60047
RE: The tariff classification of tempered glass from China
Dear Ms. Bishop:
In your letter dated June 30, 2020, you requested a tariff classification ruling regarding tempered glass.
The merchandise under consideration is referred to as a “Tempered Glass Board”. A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The subject merchandise is a rectangular transparent piece of flat glass that measures approximately 8 feet long by 4 feet wide by .15 inches thick. From the information you provided, you stated the article is made of tempered glass with the logo “Quartet” etched in the upper right corner, along with four holes drilled along the top and bottom. Once the tempered glass is imported to the United States (U.S.), the hardware is attached and sometimes a tray is added. After importation, the back of the glass may be painted and magnetized based on customer specification. However, you stated that in its imported condition the product will simply be clear glass.
Analysis of the sample by our Customs and Border Protection Laboratory has indicated that the glass which comprises this article is flat glass which is toughened (tempered). Further analysis indicates that the glass edges are beveled.
In your letter, you suggest that the tempered glass should be classified under subheading 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. However, in its imported form this item is simply tempered glass and is described more specifically under the provision for tempered glass in heading 7007. Therefore, subheading 9610.00.0000 is not applicable in its imported condition. The merchandise is properly classified as tempered glass in subheading 7007.19.0000, HTSUS.
The applicable subheading for the tempered glass will be 7007.19.0000, HTSUS, which provides for “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety 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 7007.19.0000, 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 7007.19.0000, 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