The tariff classification of an agglomerated glass slab from China

N303703 October 3, 2019 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7020.00.6000, 9903.88.03 Heather Sloggett Teltos Quartz Stone USA-HQ 20905 66th Avenue South Kent, WA 98032 RE: The tariff classification of an agglomerated glass slab from China Dear Ms. Sloggett: In your letter dated March 25, 2019, you requested a tariff classification ruling. The merchandise under consideration is referred to as an “Artificial Stone” slab. A representative sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed. The sample of the “Artificial Stone” slab, measures approximately 11.97 inches square by .81 inches high. The top surface of the slab is polished. From information you provided, the “Artificial Stone” slab measures approximately 126 inches long by 63 inches wide by 2 (or 3) centimeters high. The slab is white with embedded gray speckles. You further stated, after importation the “Artificial Stone” slab will be cut to size and used as countertops and backsplashes. The laboratory analysis has determined that the “Artificial Stone” slab, is a glass slab agglomerated with plastic resin. The top surface and all sides of the slab are polished. The top edges are beveled. The applicable subheading for the agglomerated glass slab will be 7020.00.6000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other articles of glass: Other”. The general rate of duty will be 5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7020.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7020.00.6000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division