Classification of fused silica as glass frit or unworked glass directs customs to reclassify and finalize pending assessments accordingly. Fused Silica is an amorphous, synthetically produced form of silica not covered by Chapter 25 because it is processed beyond basic mechanical treatment. Although chemically silicon dioxide, Chapter 28 excludes glass frit and other glass in powder, granules or flakes. Applying the General Rules and Chapter Notes, fused silica in powder/granule/flake form is classifiable as glass frit, while fused silica in unworked rod or tube form is classifiable as unworked glass articles; field formations should finalize assessments accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of fused silica as glass frit or unworked glass directs customs to reclassify and finalize pending assessments accordingly.
Fused Silica is an amorphous, synthetically produced form of silica not covered by Chapter 25 because it is processed beyond basic mechanical treatment. Although chemically silicon dioxide, Chapter 28 excludes glass frit and other glass in powder, granules or flakes. Applying the General Rules and Chapter Notes, fused silica in powder/granule/flake form is classifiable as glass frit, while fused silica in unworked rod or tube form is classifiable as unworked glass articles; field formations should finalize assessments accordingly.
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