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HQ 958907

April 29, 1996



TARIFF NO.: 7008.00.00

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagra Street
Buffalo, NY 14213

RE: Glass multiple-walled insulating units, "Lites"; Explanatory Notes 70.08, 70.16.

Dear Ms. Hagyard:

This is in response to the January 17, 1995, letter to the then District Director of Customs, Buffalo, NY, requesting a binding ruling, on behalf of the Baylite Company, concerning the tariff classification of glass multiple-walled units known as "lites" under the Harmonized Tariff Schedule of the United States (HTSUS). The letter, together with a brochure of the subject merchandise, was forwarded to this office for response.


The glass multi-walled units are described as "lites". Each unit is triple gazed and consists of one decorated glass panel encased between two insulating tempered glass panels. All three glass pieces are held together in a high impact polystyrene frame. After importation, the lites are fitted into doors and their surrounding frames.


What is the proper classification of the lites?


Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Chapter 70, HTSUS, provides for glass and glassware.

Heading 7008, HTSUS, provides for multiple-walled insulating units of glass. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 70.08, p. 932, states:

This heading covers multiple-walled insulating units of glass, the most common type of which consists of two or more panels of glass (sheet, plate, float or even such types as hammered or cathedral) separated by a layer of dry air or inert gas, sometimes divided internally into compartments. These sheets are sealed around the edges by a metal, plastic or other joint which makes a completely airtight unit.

Another type of multiple-walled insulating glass consists of a sandwich of two sheets of glass with an interlayer of glass fibre.

These types of glass, which are used for glazing windows, roofs, etc., provide a degree of heat and sound insulation and reduce condensation.

The subject articles are glass multiple-walled insulating units. They have one decorative glass panel separated by two sheets of tempered glass. All three glass pieces are then sealed around the edges by a polystyrene frame. Moreover, the subject units are used for glazing doors. Accordingly, they are described by heading 7008, HTSUS.

You have suggested that the lites are similar to leaded glass windows and therefore are classifiable in heading 7016, HTSUS, which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded glass windows and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. EN 70.16, p. 939, states, in pertinent part, that:

...The heading further includes:

(2) Leaded lights for private houses, stained glass windows for churches, etc. These consist of panels, rosettes, etc., formed of glass (usually coloured in the mass, surface-coloured or made of antique glass) of all shapes, embedded in lead cames, and sometimes reinforced with metal rods.

Similar assemblies are made with the cames of other metals, particularly copperlight glazing, to make them more fire resistant...

The heading also excludes:

(b) Multiple-walled insulating glass (heading 70.08)...

The subject lites are advanced in condition beyond a mere panel of glass embedded in cames and reinforced with metal rods. The lites' decorated panel is encase with two additional pieces of glass to create one unit. EN 70.16 explicitly excludes these multiple-walled units from heading 7016, HTSUS. The lites are specifically provided for under subheading 7008.00.00, HTSUS.


The lites are classified under subheading 7008.00.00, HTSUS, which provides for multiple-walled insulating units of glass. The general, column one rate of duty is 4.2% ad valorem.


John Durant, Director
Tariff Classification Appeals

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