CLA-2-70:OT:RR:NC:N1:126
David Craven
Craven Trade Law LLC
3744 N. Ashland Ave. Chicago, IL 60613
RE: The tariff classification of an agglomerated glass slab from Vietnam
Dear Mr. Craven:
In your letter dated September 19, 2024, on behalf of your client, Aurea Industrial Company Limited, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a “Silica Free” slab. A representative sample was submitted with your ruling request.
You state in your submission that the slabs are made of glass (86%) and resin (14%). The slabs vary in size from approximately 106 -138 inches long by 56 -79 inches wide and vary in thickness from .39 inches to 1.18 inches. After importation the slabs will be cut, polished, and finished with customized edges and used as kitchen and bathroom countertops, walls, and in floor applications.
The 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 imparts the essential character of the slab. The applicable subheading for the 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.
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