The tariff classification of abrasive articles of glass

NY I89023 February 14, 2003 CLA-2:RR:NC:2:226 NY I89023 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Tai Bixby Earthstone International 1197 Parkway Drive Santa Fe, NM 87505 RE: The tariff classification of abrasive articles of glass Dear Mr. Bixby: In your letter dated November 26, 2002, you requested a tariff classification ruling regarding abrasive articles made of glass. Your ruling request concerns three products. The first was described as a household abrasive article made of foam glass. The product consists of pure foam glass. No abrasive powder or grain is present on or in this item. You indicated that this product would be produced in the United States and simply packaged in Mexico. The second product is identical to the first except that it also features a small piece of paper (a sticker) attached to the glass. This piece of paper would allow the item to be attached to a sander. Both the glass article and the piece of paper are made in the United States. They are put together and packaged in Mexico. The third product is identical to the first except that it also features a small abrasive scouring pad attached to the glass article. Both the glass article and the scouring pad are made in the United States. They are put together and packaged in Mexico. Samples were submitted with your ruling request. These samples were sent to our Customs laboratory for analysis. Our laboratory has determined that all of these items are made of glass and that the glass itself does not contain any abrasive powder or grain. In your letter you suggested that these products be classified under the provision for foam glass in heading 7016, HTS or under the provision for other articles of glass in heading 7020, HTS. However, the foam glass covered by heading 7016 is limited to glass products used in building and for similar purposes. Glass in the form of a household article is classifiable in heading 7013. Therefore, heading 7016 does not apply to this product. Heading 7020 does not apply because the merchandise is provided more specifically in heading 7013. You also suggested classification of one of more of these products in heading 6805, HTS, the provision for abrasive powder or grain on a base of material. However, the essential character of each of these products is imparted by the glass article. Analysis by our Customs laboratory confirms that no abrasive powder or grain is coated on this article or impregnated in this article. Even with regard to the glass article with an attached abrasive scouring pad, it is clear that the essential character of the merchandise is imparted by the glass article (which contains no abrasive powder or grain), not the scouring pad. Therefore, heading 6805 is not applicable. You indicated that the unit value of each of these items is over thirty cents but not over three dollars. The applicable subheading for the three glass products functioning as abrasive articles will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be thirty percent ad valorem. Upon submission of all necessary documents to verify that the merchandise was produced in the United States and sent abroad without having been advanced in value or improved in condition, the glass article manufactured in the United States and simply packed in Mexico may be classified in subheading 9801.00.10, HTS. This provision covers “products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.” Merchandise classified in subheading 9801.00.10, HTS, will be free of duty. Upon submission of all necessary documents to verify that the other two articles - the glass article with a sticker and the glass article with a scouring pad - consist of American components merely assembled abroad, these products may be classified under subheading 9802.00.80, HTS. This provision covers “articles...assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.” When merchandise is classifiable in subheading 9802.00.80, HTS, duty is assessed on the full value of the imported article less the value of the United States components. Duty is assessed on the value of assembly operations performed in the foreign country, not on the value of the American components. Thus, the 30 percent duty rate applicable to subheading 7013.99.50, HTS, will be applied to the value of the assembly operations, not the value of the U.S.-made glass article or the value of either of the U.S.-made attachments (the sticker or the scouring pad). Under subheading 9802.00.80, HTS, no duty will be assessed on the value of the American components. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division