The tariff classification of agglomerated slabs from Israel and Vietnam

N355647 July 7, 2026 CLA-2-70: OT:RR:NC: N1:126 CATEGORY: Classification TARIFF NO.: 7020.00.6000 Gabriel Rodriguez A Customs Brokerage, Inc. 8400 NW 36th St., Suite 100 Doral, FL 33166 RE: The tariff classification of agglomerated slabs from Israel and Vietnam Dear Mr. Rodriguez: In your letter dated November 3, 2025, on behalf of your client, Caesarstone USA Inc., you requested a tariff classification ruling. The merchandise under consideration consists of two crystalline silica-free agglomerated slabs, identified as Sample 5141 (Frosty Carrina) and Sample 4001 (Fresh Concrete). Representative samples were submitted with your request and were forwarded to the U.S. Customs and Border Protection (CBP) Laboratory for analysis. You state in your submission that the slabs are engineered for use in the kitchen and bath industry as countertops, vanities, and thresholds. The manufacturing process involves mixing crushed glass aggregates with an unsaturated polyester or epoxy resin binder, pigments, and additives. The mixture is then subjected to vibro-compaction under vacuum, kiln-cured, calibrated, and polished into standardized solid slabs. CBP Laboratory analysis has determined that both Sample 4001 (Fresh Concrete) and Sample 5141 (Frosty Carrina) consist of polished slabs agglomerated with a polymer resin binder. The analysis confirmed that the merchandise is predominantly composed of amorphous glass aggregate. Quartz was not detected in either sample. The subject merchandise is a composite good consisting of glass aggregates and a plastic resin binder. 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. Accordingly, the amorphous glass component imparts the essential character to the slab. The applicable subheading for Sample 5141 (Frosty Carrina) and Sample 4001 (Fresh Concrete) 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. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Yani De Leon at yaniri.deleon@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division