N143217 N1 Ruling Active

The tariff classification of glass sinks from China

Issued February 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7020.00.6000

Headings: 7020

Product description

The product under consideration is described as a glass vessel/sink. According to the information submitted with your letter, the glass sink will be imported in the following five models, colors/finishes: GV101WHI – Crystal Clear GV102WHI – Frosted White GV101BLU – Clear Blue GV101CHA – Clear Charcoal GV101BLM – Blue Bits Each sink is composed of silica glass and measures approximately 16.5 inches in diameter by 5.5 inches in height. It will be cut, drilled (for the drain hole), edge sanded, roasted for the tempering process and then cooled, sanded and polished. In a telephone conversation with this office, it was stated that the mounting ring, umbrella pop-up drain and cylinder faucet will not be imported with this product.

CBP rationale

The applicable subheading for the five glass sinks will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other.

Full text

N143217 February 2, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7020.00.6000 Ms. Lisa Ragan Lisa Ragan Customs Brokerage 105 Forest Parkway, Ste. 400 Forest Park, GA 30297 RE: The tariff classification of glass sinks from China Dear Ms. Ragan: In your letter dated January 4, 2011, on behalf of your client, Xylem Group LLC, you requested a tariff classification ruling. The product under consideration is described as a glass vessel/sink. According to the information submitted with your letter, the glass sink will be imported in the following five models, colors/finishes: GV101WHI – Crystal Clear GV102WHI – Frosted White GV101BLU – Clear Blue GV101CHA – Clear Charcoal GV101BLM – Blue Bits Each sink is composed of silica glass and measures approximately 16.5 inches in diameter by 5.5 inches in height. It will be cut, drilled (for the drain hole), edge sanded, roasted for the tempering process and then cooled, sanded and polished. In a telephone conversation with this office, it was stated that the mounting ring, umbrella pop-up drain and cylinder faucet will not be imported with this product. The applicable subheading for the five glass sinks will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other. The rate of duty will be 5 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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

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