The tariff classification of four glass sheets from China and/or Taiwan

NY K88142 November 17, 2004 CLA-2-70:RR:NC:1:126 K88142 CATEGORY: Classification TARIFF NO.: 7007.19.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of four glass sheets from China and/or Taiwan Dear Mr. Liberati: In your letter dated August 3, 2004, on behalf of your client, LTL Home Products, you requested a tariff classification ruling on four glass sheets that will be used in two types of shelving systems - “Puzzle” and “Glacier” collection. Two glass sheets from each collection were submitted and were sent to our Customs laboratory for analysis. You stated in your letter that these four glass sheets will be imported without mounting hardware. Model PZ6018BL (Blue) and Model PZ6018OP (Opaque) are two glass sheets from the “Puzzle” collection. One sheet has a blue coating on the surface and the other has a frosted surface. Each glass sheet measures approximately 7 inches x 24 inches x ¼ inch thick. Model GL6020CL (Clear) and Model GL6030OP (Opaque) are two glass sheets from the “Glacier” collection. One sheet has a clear surface and measures approximately 8 inches x 24 inches x 3/8 inch thick. The other sheet has a frosted surface and measures approximately 12 inches x 24 inches x 3/8 inch thick. Our Customs laboratory has determined that the four glass sheets are composed of glass that has been toughened. The applicable subheading for the four glass sheets from the “Puzzle” and “Glacier” collection will be 7007.19.0000, which provides for safety glass, consisting of toughened (tempered) or laminated glass: toughened glass: other. The rate of duty will be 5 percent ad valorem. 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