Your client is importing 6,000 glass panels and 3,000 glass shelves, cut to size and shape, and drilled to be used in making 1,000 glass display cases. (It takes 6 panels and 3 shelves to make one glass display case.) The 3,000 glass shelves are of U.S. origin. Each unit requires one panel for the top, one panel for the bottom, one panel per each side, and three shelves. The shelves each have small color-coded dots to identify each type for quick assembly. Self- adhesive brackets with additional hardware will be included. For ease of shipment, the glass panels, glass shelves, and brackets with additional hardware, are packaged in separate boxes prior to import. After arrival into the U.S., the client will assemble the glass display cases and then will sell them to designer boutiques as finished units. The Explanatory Notes of the Harmonized Tariff Schedule of the United States (in pertinent part) under Chapter 94, ‘Parts’, excludes (c) sheets of glass (including mirrors), marble or other stone or any other material referred to in Chapter 68 or 69, whether or not cut to shape, unless they are combined with other parts which clearly identify them as parts of furniture (e.g., a mirror-door for a wardrobe). What is the classification for the 6,000 class panels and 3,000 glass shelves being imported?
A. 7006.00.40
B. 7020.60.00
C. 9403.70.80
D. 9403.89.60
E. 9403.90.80
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The Answer is: D
Citation: HTSUS Chapter 94 and GRI 2 (a)
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