HQ 0951136 - Nonwired float glass; nonwired glass having an absorbent or reflecting layer; heading 7005; Legal Note 2(c) to heading 7005 - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

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HQ 951136

June 2, 1992

CLA-2 CO:R:C:M 951136 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7005.10.00; 7005.29.15

Mr. Paul L. Beltz
China Associates
2130 Lincoln Park West
Chicago, IL 60614

RE: Nonwired float glass; nonwired glass having an absorbent or reflecting layer; heading 7005; Legal Note 2(c) to heading 7005

Dear Mr. Beltz:

This is in response to your letter of February 14, 1992, requesting the tariff classification of float glass under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is described as float glass which will be used as window glass. The glass has no tint and does not contain wire. Its thickness is 6.152 mm and each pane will measure one by two meters. The glass has 80 % daylight transmittance.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the heading of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 7005, HTSUS, provides for float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked. The applicable subheading depends on whether the float glass has an absorbent or reflecting layer. According to Legal Note 2(c) to Chapter 70, HTSUS, for the purposes of heading 7005, HTSUS, the expression "absorbent or reflecting layer means "a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infrared light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency." If the subject float glass has an absorbent or reflecting layer, it is classified in subheading 7005.10.00, HTSUS, which provides for float glass..., nonwired glass, having an absorbent or reflecting layer.

If the subject float glass does not have an absorbent or reflecting layer, it is classified in subheading 7005.29.15, HTSUS, which provides for float glass..., other nonwired glass, other, measuring less than 10 mm in thickness, measuring over 0.65 meters square in area.

HOLDING:

Nonwired float glass that has an absorbent or reflecting layer is classified in subheading 7005.10.00, HTSUS, and it is dutiable at the rate of 4.9% ad valorem.

Nonwired float glass that does not have an absorbent or reflecting layer and is not colored and measures over 0.65 meters square in area is classified in subheading 7005.29.15, HTSUS, and is dutiable at the rate of 16.1 cents per meters square.

Sincerely,

John Durant, Director
Commercial Rulings Division

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