The tariff classification of agglomerated glass slabs from China

N303894 August 12, 2019 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7020.00.6000, 9903.88.03 Maria Da Rocha D & D Customhouse Brokerage, Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of agglomerated glass slabs from China Dear Ms. Da Rocha: In your letter dated April 3, 2019, you requested a tariff classification ruling, on behalf of your client, H B Service, LLC. The merchandise under consideration is referred to as a “Recycled Glass Slabs, Item number A111, Diamanti White, and Item number F061, Branco Carrara”. Representative samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed. The sample of the “Recycled Glass Slabs, Item number A111, Diamanti White”, measures approximately 12.05 inches long by 12 inches wide by .79 inches high, and “Item number F061, Branco Carrara”, measures approximately 12 inches long by 11.97 inches wide by .79 inches high. The top surface of both slabs are polished. From information you provided, the “Recycled Glass Slabs, Item number A111, Diamanti White, and Item number F061, Branco Carrara” will be imported in various sizes that measure approximately 126 inches long by 63 inches wide (slabs), 72 inches long by 30 (and 36) inches wide (wall panels), 24 (and 36) inches square (flooring), and vary from .75 inches to 1.25 inches high. You further stated, after importation the “Recycled Glass Slabs” will be cut to size and used as countertops, wall panels, and flooring. The laboratory analysis has determined that the “Recycled Glass Slabs, Item number A111, Diamanti White, and Item number F061, Branco Carrara”, are glass slabs agglomerated with plastic resin. The top surface of the slabs are polished. The applicable subheading for the “Recycled Glass Slabs, Item number A111, Diamanti White, and Item number F061, Branco Carrara” will be 7020.00.6000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other articles of glass: Other”. The general rate of duty will be 5 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7020.00.6000, HTSUS, unless specifically excluded, are subject to the 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 tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at elena.m.pietron@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division