HQ 951136: Nonwired float glass; nonwired glass having an absorbent or reflecting layer; heading 7005; Legal Note 2(c) to heading 7005

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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