CLA-2-70:OT:RR:NC:N1:126
Jacob Ko
Express Customhouse Broker, Inc.
1010 Northern Blvd., Ste. 330 Great Neck, NY 11021
RE: The tariff classification of decorative glass smallwares from China
Dear Mr. KO:
In your letter dated December 19, 2022, you requested a tariff classification ruling on behalf of your client, Torginol, Inc. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise consists of small round and irregularly shaped blue colored glass pieces that measure approximately .15 inches in size. From the information you provided, you stated the glass pieces come in various colors and are used in swimming pool walls, floors, and steps for a decorative effect.
The laboratory analysis has determined that the glass pieces are made of soda lime glass and are tumbled.
In your ruling request you suggest classification of the glass pieces in 7018.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), as glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…: glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares. However, the glass pieces are more specifically provided for elsewhere.
The glass smallwares are designed with a clear purpose in mind – to be applied in swimming pool walls, floors, and steps for a decorative effect. Glass smallwares of this type are classifiable in heading 7016, HTSUS. Heading 7018 is not applicable.
The applicable subheading for the decorative glass smallwares used in swimming pool walls, floors, and steps will be 7016.10.0000, HTSUS, which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. The rate of duty will be 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7016.10.0000, 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 7016.10.0000, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division