Reconsideration of New York Ruling Letter (NYRL) 826348 Concerning the Classification of Neoceram Glass Rectangles

HQ 085563 January 18, 1990 CLA-2 CO:R:C:G 085563 JBW 826348 CATEGORY: Classification TARIFF NO.: 7003; 7004; 7005; 7006 Ms. April Hammond Karl Schroff and Associates 15210 D 32nd Avenue South Seattle, Washington 98188 RE: Reconsideration of New York Ruling Letter (NYRL) 826348 Concerning the Classification of Neoceram Glass Rectangles Dear Ms. Hammond: On December 10, 1987, our New York office issued a ruling, NYRL 826348, that classified Neoceram glass rectangles under subheading 7020.00.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This subheading is a provision for other articles of glass. We have reviewed this ruling and have determined that classification of this product under this subheading was incorrect. FACTS: Neoceram is a glass-ceramic made by adding nucleating agents such as titania and zirconia to the glass batch. The product is formed by rolling, blowing, drawing, or pressing and is then subject to a heat treatment to permit crystallization of the glassy body around the nucleating crystals. Neoceram resembles glass in appearance, but it has better mechanical, electrical, and heat-resistant properties than ordinary glass. The merchandise under consideration will be imported into the United States in flat, rectangular sheets. The area and thickness of the sheets will vary from shipment to shipment. The final cutting and shaping will take place in the United States. ISSUE: What is the proper classification of Neoceram imported in rectangular sheets? LAW AND ANALYSIS: Chapter 70 of the HTSUSA governs glass and glassware. The Explanatory Notes, which provide the official interpretation of the nomenclature at the international level, include glass- ceramics within the Chapter; therefore, Neoceram is classifiable therein. Classification within Chapter 70 depends on the processing, shape, and use of the glass. The Neoceram will be imported in flat, rectangular sheets. Thus, it is properly classified under the provisions describing glass in material form, rather than articles of glass. Flat glass is generally classified under Headings 7003 (cast and rolled glass in sheets), 7004 (drawn and blown glass in sheets), or 7005 (float and surface ground or polished glass in sheets). If the glass is bent, edge-worked, engraved, drilled, enamelled, or otherwise worked, but not framed or fitted with other materials, then classification is appropriate under Heading 7006. The precise subheading in each case will be determined according to the area and thickness of the Neoceram. Note, however, that if the Neoceram is imported in a processed form other than as flat glass, for example, as a stove top, then classification will be under a different heading under Chapter 70. HOLDING: Neoceram is classified in headings 7003-7006, HTSUSA, depending on the manner of manufacture and extent of additional processing present, as described above. For the reasons stated above, NYRL 826348 is modified pursuant to 19 C.F.R. 177(d) (1989). Sincerely, John Durant, Director