Glass cutting to size is not manufacture, but printing or ornamenting creates dutiable goods and requires quantity verification.

Cutting glass sheets to specific sizes for use as table tops, window glass, glass panels or showroom panels does not amount to manufacture and does not change their classification as glass sheets under Chapter 70. By contrast, printing, decorating or ornamenting the glass is treated as manufacture, and the resulting products become dutiable. Because the record did not establish how much glass had undergone those additional processes, duty could not be fixed without first determining the actual dutiable quantity.

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Issues: Whether glass sheets converted into table tops, window glass, glass panels and showroom panels remained classifiable as glass sheets when merely cut to size, and whether the portions subjected to printing, decorating or ornamenting became excisable to duty.

Analysis: Cutting glass to specific measurements does not amount to manufacture and does not alter the classification of glass in sheets under Chapter 70. However, where the glass undergoes printing, decorating or ornamenting, such process amounts to manufacture and the resulting goods become dutiable. As the record did not clearly show the quantity of glass that had undergone such additional processes, duty liability could not be fastened without first determining that quantity.

Conclusion: Cut glass merely shaped to size was not liable to duty, but glass that had undergone printing, decorating or ornamenting was liable to duty. The matter was required to be sent back for determination of the actual dutiable quantity.

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