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NY 846133

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CLA-2-70:S:N:N3G:226 846133

CATEGORY: CLASSIFICATION

TARIFF NOS.: 7016.10.0000; 7016.90.1050; 7013.99.5000

Mr. Aldo Pellicciotti
Vidrotil Industria E Comercio Ltda
Rua Loefgren 1496
Sao Paulo, SP, Brasil CEP 04040

RE: The tariff classification of glass squares from Brazil.

Dear Mr. Pellicciotti:

In your letter dated September 21, 1989, you requested a tariff classification ruling.

The submitted samples consist of several hand-made small backed squares of glass cubes and a mosaic-like 12 inch backed square, depicting a bird, made of same (noting our Customs laboratory analysis indicates the glass portions to be of pressed or molded glass). Further, there was presented a blue four and a half inch glass square.

The applicable subheading for the above glass cube squares will be 7016.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes, and dutiable at the rate of 5.3 percent ad valorem while the applicable subheading for the mosaic-like glass square will be 7016.90.1050, HTS, which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, other, with duty at the rate of 12 percent ad valorem. This latter sub- heading and rate will also be applicable to the above-stated blue four and a half inch glass square when considered to be of pressed or molded glass. However, when this same item is not considered to be of pressed or molded glass, the pertinent subheading will be 7013.99.5000, HTS, which provides for glassware of a kind used for ...toilet, office, indoor decoration or similar purposes, other glass-ware, other, other, valued over $0.30 each but not over $3 each, and dutiable at the rate of 30 percent ad valorem.  Articles classifiable under subheadings 7016.10.0000 and 7016.90.1050, HTS, which are products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 7013.99.50 - Glassware for toilet/office/indoor decor. or similar purposes, nesoi, valued over $0.30 but n/over $3 each
• Tariff No.: 7016.10.00 - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
• Tariff No.: 7016.90.10 - Paving blocks, slabs, bricks, squares, tiles & other arts. of pressed or molded glass, for building or construction purposes