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NY K89507

October 7, 2004

CLA-2-90:RR:NC:N1:105 K89507


TARIFF NO.: 9022.90.6000

Mr. Nicholas D’Andrea
Delmar International (NY) Inc.
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of coated, laminated glass panel from Germany

Dear Mr. D’Andrea:

In your letter dated September 14, 2004, for Direct Radiography Corp., you requested a tariff classification ruling. No samples were submitted.

You state: “The subject merchandise is described as a TFT (thin film transistor) glass panel imported from Korea. A TFT panel is a thin beveled glass panel manufactured via a technology used for displays, whereby numerous metallic and organic coatings are applied to a sheet of glass. In its imported condition the beveled glass panels are not capable of any independent function without further processing. As imported, the identity of the subject merchandise is essentially a beveled glass panel with a coating of metallic and organic material. The glass panels have no frame and are not fitted with any other materials. When imported, the glass panels are classifiable under subheading 7006.00.4050 HTSUS.

After the glass panels are imported into the United States they are subject to the following processing operations; the glass panels are first inspected. The inspection process consisting of a visual inspection and an additional microscopic inspection. Next, the panels are subject to a procedure which consists of scribing and breaking off the outer edges of the glass panel and removing grounding lines. The glass panels are then subject to a manufacturing process by which they are laminated to a more significant panel of backing glass. The backing glass is a product of the United States. Once the lamination to the backing glass is completed the panel is tested and if necessary cleaned. Once the U.S. manufacturing processes are completed, the laminated glass panels are packed and shipped to Germany for a further processing step before being shipped back to the United States for final assembly and finishing.

The processing operation performed in Germany consists of an application of a selenium coating applied to the laminated glass panels. The selenium coating renders the TFT panels capable of capturing x-ray radiation in the form of an electrical charge. Until the selenium coating is applied, the TFT panel is not able to detect or capture x-ray radiation. Once the laminated glass panels are coated with the selenium they have been further worked and can no longer be considered mere panels of laminated glass.

It is our opinion that due to the manufacturing operations performed in the United States, the panels are transformed from an article of heading 7006 HTSUS to an article of heading 7007 HTSUS, and therefore should be considered for classification purposes as a fabricated component, the product of the United States.”

Although you do not cite it, items with the same physical description, up to the shipment to Germany, are the subject of Headquarters Ruling Letter 967022 AML, mailed to your firm on March 31, 2004, on behalf of this importer. We assume you are describing similar or identical items and processes (other than where they take place) in this request. In making that NAFTA determination, HQ decided that the “Korean panes are classified under heading 7007, HTSUS. Following importation into the US, the panes are laminated and are transformed by that process to be articles classifiable under heading 7007, HTSUS.” Per CR 102.20 (NAFTA country of origin rules), when 7006 glass from Korea is made into 7007 glass in the United States, the country of origin of the 7007 glass is the United States.

You propose a classification in 9022 for the coated, laminated panel from Germany, and we agree, further noting HRL 967022.

However, you also propose a secondary classification under HTS 9802.00.80.

Your import from Germany will be in part a product of the United States, i.e., the laminated panel. However, it will not be “assembled abroad.” Rather, it will be coated with selenium. Customs Regulation 10.16, Assembly Abroad, subsection a, Assembly Operations, indicates that it “may consist of any method used to join or fit together solid components.” That does not apply here. See, for example, HRL 555743 RA, 4-26-91, regarding coating glass with aluminum not being an assembly process.

Therefore we do not agree that a secondary classification of 9802.00.80 applies.

The applicable subheading for the coated, laminated panel from Germany will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” parts and accessories of apparatus based on the use of X-rays. The rate of duty will be .8 percent ad valorem.

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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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