Glass mosaic tiles, glass squares on a backing of paper for use on walls and floors as tiles; glass smallware for mosaics and decorative purposes

HQ 087914 November 23, 1990 CLA-2 CO:R:C:G 087914 JMH CATEGORY: Classification TARIFF NO.: 7016.10.00 Mr. Norman L. Stone 289 Greenwich Avenue Greenwich, CT 06830 RE: Glass mosaic tiles, glass squares on a backing of paper for use on walls and floors as tiles; glass smallware for mosaics and decorative purposes Dear Mr. Stone: Your August 20, 1990, request for a classification ruling for certain glass mosaic tiles was referred to this office for a reply. FACTS: The articles in question are sheets of small glass squares on a backing of paper. The glass squares are manufactured in China. They are three quarters of an inch square. You advise that they will be used for mosaic tile decorative applications on counter tops, furniture, floors and walls. ISSUE: Whether the glass squares are "...Glass cubes and other glass smallwares..." of subheading 7016.10.00, Harmonized Tariff Schedule United States Annotated ("HTSUSA"), of "...Other...Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass..." in subheading 7016.90.10, HTSUSA. LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..." The heading which applies to the instant glass squares is heading 7016, -2- HTSUSA. This heading describes in part "Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes..." GRI 6, HTSUSA, requires that the GRIs be used when determining the subheading classification as they are used when determining the appropriate heading. Therefore, in accordance with GRIs 6 and 1, the terms of the subheading must be met. The subheadings in contention are subheadings 7016.10.00 and 7016.90.10. These subheadings describe the following: 7016.10.00 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes... * * * * * * * * * * * * * 7016.90 Other... The glass squares in question are for use in the decoration of furniture, walls, countertops and floors. Although we have no precise explanation for what the term "glass smallwares"covers, it is the opinion of this office, based on your description of the uses for the pieces, that the glass squares fall within the term "other glass smallwares...for mosaics or similar decorative purposes..." The proper classification for the glass squares is in subheading 7016.10.00. HOLDING: In accordance with GRIs 6 and 1, the glass squares on a backing are properly classified in subheading 7016.10.00, as "Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes..." with a rate of duty of 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division