HQ 085563: Reconsideration of New York Ruling Letter (NYRL) 826348 Concerning the Classification of Neoceram Glass Rectangles

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 085563

                        January 18, 1990


CLA-2  CO:R:C:G  085563  JBW  826348

CATEGORY: Classification

TARIFF NO.:  7003; 7004; 7005; 7006

Ms. April Hammond
Karl Schroff and Associates
15210 D 32nd Avenue South
Seattle, Washington 98188

RE:  Reconsideration of New York Ruling Letter (NYRL) 826348
     Concerning the Classification of Neoceram Glass Rectangles

Dear Ms. Hammond:

          On December 10, 1987, our New York office issued a
ruling, NYRL 826348, that classified Neoceram glass rectangles
under subheading 7020.00.0000 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).  This subheading is a
provision for other articles of glass.  We have reviewed this
ruling and have determined that classification of this product
under this subheading was incorrect.

FACTS:

          Neoceram is a glass-ceramic made by adding nucleating
agents such as titania and zirconia to the glass batch. The
product is formed by rolling, blowing, drawing, or pressing and
is then subject to a heat treatment to permit crystallization of
the glassy body around the nucleating crystals.  Neoceram
resembles glass in appearance, but it has better mechanical,
electrical, and heat-resistant properties than ordinary glass. 
The merchandise under consideration will be imported into the
United States in flat, rectangular sheets.  The area and
thickness of the sheets will vary from shipment to shipment.  The
final cutting and shaping will take place in the United States.

ISSUE:

          What is the proper classification of Neoceram imported
in rectangular sheets?

 LAW AND ANALYSIS:

          Chapter 70 of the HTSUSA governs glass and glassware. 
The Explanatory Notes, which provide the official interpretation
of the nomenclature at the international level, include glass-
ceramics within the Chapter; therefore, Neoceram is classifiable
therein.  

          Classification within Chapter 70 depends on the
processing, shape, and use of the glass.  The Neoceram will be
imported in flat, rectangular sheets.  Thus, it is properly
classified under the provisions describing glass in material
form, rather than articles of glass.  Flat glass is generally
classified under Headings 7003 (cast and rolled glass in sheets),
7004 (drawn and blown glass in sheets), or 7005 (float and
surface ground or polished glass in sheets).  If the glass is
bent, edge-worked, engraved, drilled, enamelled, or otherwise
worked, but not framed or fitted with other materials, then
classification is appropriate under Heading 7006.  The precise
subheading in each case will be determined according to the area
and thickness of the Neoceram.  Note, however, that if the
Neoceram is imported in a processed form other than as flat
glass, for example, as a stove top, then classification will be
under a different heading under Chapter 70. 

HOLDING:

          Neoceram is classified in headings 7003-7006, HTSUSA,
depending on the manner of manufacture and extent of additional
processing present, as described above.

          For the reasons stated above, NYRL 826348 is modified
pursuant to 19 C.F.R.  177(d) (1989).


                              Sincerely,



                              John Durant, Director