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NY L85678




October 4, 2005

CLA-2-70:RR:NC:1:126 L85678

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000, 6810.99.0000

Ms. Elle Glass
Product Source
6477 A Chippewa Street
St. Louis, Missouri 63109

RE: The tariff classification of shower enclosures from China

Dear Ms. Glass:

In your letter dated June 8, 2005, you requested a tariff classification ruling. A catalog depicting various styles of shower enclosures was submitted with your ruling request. A portion of a glass panel for the enclosure was also submitted and was sent to our Customs laboratory for analysis.

The subject merchandise consists of various styles of shower enclosures. You indicated in your letter that the enclosures will be imported into the United States unassembled. The enclosures consist of glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases.

In a telephone conversation with this office, you stated that the bases are composed of natural marble powder agglomerated with plastics resin.

You claim in your letter that the glass panels used in shower enclosures are composed of tempered glass. Analysis by our Customs laboratory has determined that the glass panels are composed of glass that has been toughened (tempered) but not pressed. Therefore, the glass panels framed in aluminum cannot be regarded as articles of pressed and toughened (specially tempered) glass.

The essential character of this merchandise is represented by the glass components.

You stated in your letter that there are two scenarios in which this merchandise may be imported. The components may be imported in the precise numbers needed to assemble a complete shower enclosure, or the components may be imported with some extra glass panels with aluminum frames or some extra agglomerated stone bases.

When imported in the right quantities to form unassembled shower enclosures, the applicable subheading for the glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: other: valued over $5.00 each. The rate of duty will be 7.2 percent ad valorem.

When imported with extra glass panels framed in aluminum or extra agglomerated stone bases, those components (the glass panels framed in aluminum, stainless steel fasteners and pulls, vinyl doorsteps and agglomerated stone bases) imported in the right quantities to form unassembled shower enclosures will be classified in subheading 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: other: valued over $5.00 each. The rate of duty will be 7.2 percent ad valorem. Any extra glass panels framed in aluminum will be classified in subheading 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: other: valued over $5.00 each. Any extra agglomerated stone bases will be classified in subheading 6810.99.0000, HTS, which provides for provides for articles of...artificial stone...: other articles: other. The rate of duty will be free.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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