The tariff classification of decorative glass smallwares from India

 N322111 December 22, 2021 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7016.10.0000 Mr. William Helms Schmidt Pritchard & Company, Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of decorative glass smallwares from India Dear Mr. Helms: In your letter dated September 30, 2021, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The merchandise consists of small round and irregularly shaped clear glass pieces that measure approximately .12 inches in size. From the information you provided, you stated the glass pieces are used in swimming pool walls, floors, and steps for a decorative effect. The laboratory analysis has determined that the glass pieces are made of soda lime glass and are tumbled. In your ruling request you suggest classification of the glass pieces in 7018.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), as glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…: glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares. However, the glass pieces are more specifically provided for elsewhere. The glass smallwares are designed with a clear purpose in mind – to be applied in swimming pool walls, floors, and steps for a decorative effect. Glass smallwares of this type are classifiable in heading 7016, HTSUS. Heading 7018 is not applicable. The applicable subheading for the decorative glass smallwares used in swimming pool walls, floors, and steps will be 7016.10.0000, HTSUS, which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. The rate of duty will be 2.7 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 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