The tariff classification of glass float assemblies and plastic and glass components used in the manufacture of these products

N244245 August 5, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7020.00.6000; 3926.90.9980 Mr. Richard Smith Teledyne Benthos 49 Edgerton Drive North Falmouth, MA 02556 RE: The tariff classification of glass float assemblies and plastic and glass components used in the manufacture of these products Dear Mr. Smith: In your letter, dated July 17, 2013, you requested a tariff classification ruling regarding glass float assemblies used for oceanographic research instruments, as well as plastic and glass components (plastic “hard hats”, plastic “hard hat" assemblies and glass hemispheres) used in the manufacture of the float assemblies. The glass floats are manufactured from two major components: molded glass hemispheres and vacuum formed polyethylene protective covers. The hemispheres are designed to create the glass float. They consist of molded glass. The equator of each hemisphere is ground to allow two hemispheres to fit together to form the glass float. The polyethylene protective covers are molded to size and shape to fit over the glass floats. The covers are designed to both protect the glass float and to provide a means of attaching the float to a mooring. Each cover consists of two halves, which you refer to as “hard hats.” Each half individually resembles a construction hard hat with a domed lid and a flange. The glass sphere is formed by fitting two glass hemispheres together. You advised our office that the glass sphere is not a vacuum vessel. The sphere is placed inside the two halves of the plastic cover which will be secured together with stainless steel nuts, bolts and washers. The essential character of the float assembly is imparted by the glass sphere. The plastic assembly remains as a protective cover on the glass when the float is used to place equipment in the deep ocean. The flange can be bolted to a mounting framework, wire clamp or chain section on a mooring line. The cover is available in three different styles: standard (204H), ribbed (204HR) and super ribbed (204-SRO/204-SRM). It is available sized to fit either a 13 inch sphere or a 17 inch sphere. You suggest classification for the hard hat two-piece cover assemblies in subheading 4202.99.90, Harmonized Tariff Schedule of the United States (HTSUS), as other containers and cases. The assembly is a protective cover for the glass sphere and is not a container or case of the type described in heading 4202. The applicable subheading for the hard hat protective covers, whether imported as halves or as assembled two-piece covers, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the float assembly (consisting of a glass sphere sealed inside a two-piece, polyethylene plastic cover) and for the glass hemispheres will be 7020.00.6000, HTSUS, which provides for other articles of glass: other. The general rate of duty will be five 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, Deborah C. Marinucci Director National Commodity Specialist Division