CLA-2-70:OT:RR:NC:N1:126
Ivy Huang
Xstone Group Ltd.
Flat/Rm 1201 12/F Tai Sang Bank Building 130-132 Des Voeux Road Hong Kong China
RE: The tariff classification of agglomerated glass slabs from China
Dear Ms. Huang:
In your letter dated May 13, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Engineered Stone (Recycled Glass).” 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.
From information you provided, the Quartz and Recycled Glass Countertops measure approximately 10.25 feet long by 5.25 feet wide and varies in thickness from .79 inches to 1.18 inches. The slabs will be cut, polished, and finished and are used as countertops, wall panels, and flooring.
The laboratory analysis has determined that the Engineered Stone (Recycled Glass) is comprised of white colored glass uniformly agglomerated with resin. The top surface of the slab is polished, and the edges are beveled. Laboratory analysis has also confirmed that the glass component provides the majority of the weight.
The Engineered Stone (Recycled Glass) is a composite good comprised of different materials that are classifiable in different headings (glass and resin). 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 Engineered Stone (Recycled Glass) 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.
This merchandise may be subject to antidumping or countervailing duty (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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