The tariff classification of glass granules from Canada
Issued June 4, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N203365 (June 4, 2012)
Tariff classification
HTS codes: 3207.40.5000
Headings: 3207
Product description
The tariff classification of glass granules from Canada
CBP rationale
The applicable subheading for the glass granules will be 3207.40.5000, HTSUS, which provides for glass frit and other glass, in the form of powder, granules or flakes: other.
Full text
N203365 June 4, 2012 CLA-2-:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 3207.40.5000 Mr. Thomas Korpolinski Near North Customs Brokers US, Inc. 400 Essjay Rd # 200 Williamsville, NY 14221 RE: The tariff classification of glass granules from Canada Dear Mr. Korpolinski: In your letter dated January 25, 2012, on behalf of Poraver North America, you requested a tariff classification ruling regarding glass granules from Canada Samples of six jars of these granules ranging in size from 0.1 through eight millimeters were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. Our laboratory found that these items are irregularly shaped granules consisting of glass. The surface of the granules is porous and has the characteristics of material that has been fused. In your letter you suggested that this merchandise should be classified in subheading 3207.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for glass frit and other glass, in the form of powder, granules or flakes: ground or pulverized. However, based on its analysis of the samples, our laboratory has advised us that the merchandise does not have the characteristics of material that has been ground or pulverized. Therefore, subheading 3207.40.1000 is not applicable. The applicable subheading for the glass granules will be 3207.40.5000, HTSUS, which provides for glass frit and other glass, in the form of powder, granules or flakes: other. The rate of duty will be 6.5 percent ad valrorem. 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, Thomas J. Russo Director National Commodity Specialist Division
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