CLA-2-69:S:N:N3:227 884171
Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of tiles from Japan.
Dear Mr. Johnson:
In your letter dated March 18, 1993, on behalf of Cerco
Industries Ltd., you requested a tariff classification ruling.
The tiles at issue are made of crushed ground granite and clay, fired to
form tiles of natural stone appearance. The tiles are products of Japan that
will be imported into and sold out of Canada. There are eleven different
tiles in question that are identified as items SGI-100-1/2/3/14/15/16/17/18/
19/20/ and 21. Items SGI-100-1/ and 2 have sides which measure more than 7
cm. The balance of the subject tiles have sides which measure less than 7
cm. A sample of each tile was submitted and forwarded to the Customs
laboratory for analysis. The laboratory reported that each tile qualified as
a ceramic article for Customs purposes.
The applicable subheading for the items SGI-100-1/ and 2 will be
6907.90.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other unglazed ceramic tiles. The rate of duty will be 20
percent ad valorem.
The applicable subheading for the balance of the tiles will be
6907.10.0000, (HTS), which provides for unglazed ceramic tiles with sides
which measure less than 7 cm. The rate of duty will be 20 percent ad
valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport