Base
8872811993-07-07New YorkClassification

The tariff classification of a glass substrate from Japan

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a glass substrate from Japan

Ruling Text

NY 887281 July 7, 1993 CLA-2-70:S:N:N3:226 887281 CATEGORY: Classification TARIFF NO.: 7006.00.4050 Ms. Carol Kubli James J. Boyle & Co. 371 Allerton Avenue So. San Francisco, CA 94080 RE: The tariff classification of a glass substrate from Japan Dear Ms. Kubli: In your letter dated June 11, 1993, on behalf of the Marubeni America Corporation, you requested a tariff classification ruling. The sample, which you refer to as glass substrate, is a circular piece of flat glass with a hole cut out of the middle. The surface of the glass has been ground and polished and has been edge worked, with a chamfer angle cut on each side of the glass. You have stated that the product does not have a coating nor has it been fitted with other materials. The item will be imported in different sizes. The substrate will eventually be able to receive information via a magnetic coating on its surface. However, the product in its imported state will not be able to receive information. The applicable subheading for the glass substrate will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport