The tariff classification of a glass slab from China

N314588 November 25, 2020 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7020.00.6000, 9903.88.03 Mariano Prats A Customs Brokerage 2750 NW 84th Avenue Doral, FL 33122 RE: The tariff classification of a glass slab from China Dear Mr. Prats: In your letter dated September 15, 2020, on behalf of your client, Galaxy Marble, Inc., you requested a tariff classification ruling. The merchandise under consideration is referred to as a “Jade Glass” slab. Two representative samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed. The two samples of the “Jade Glass” glass slabs received measure approximately 4 inches square. The top surfaces of both samples are polished. From information you provided, the “Jade Glass” glass slabs are made of 100% recycled glass. The slabs come in various sizes up to a maximum size of approximately 4.59 feet wide by 9.84 feet long and measure approximately .79 inches to 1.18 inches in thickness. You further stated the slabs will be cut, polished, and finished and are used as countertops, wall panels, and flooring. The laboratory analysis has determined that the two “Jade Glass” glass slabs are both comprised of layered glass. The top surfaces of the slabs are polished and the bottom edges are simply cut or sawn. The applicable subheading for the 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. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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