CLA-2-68:RR:NC:2:226 E89392

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an agglomerated stone floor and wall tiles from Guatemala

Dear Mr. Hoffacker:

In your letter dated October 18, 1999, on behalf of your client, Wood Flooring International, you requested a tariff classification ruling regarding thirteen wood flooring products. With the exception of item #13, these products will be addressed under rulings E89187 and E89394. “Terrazzo Tile Flooring” (item #13) is the subject of this ruling. A representative sample of this item was submitted and will be returned to you as requested. It was received in a broken condition.

You indicated in your letter that the submitted sample “Terrazzo Tile Flooring” consists of ground stone chips agglomerated with cement. This aggregate is mixed with water and pressed into tiles. The tiles are then dried and polished.

The applicable subheading for the agglomerated stone floor and wall tiles will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other. The rate of duty will be 9 percent ad valorem. Articles classifiable under subheading 6810.19.1400, HTS, which are products of Guatemala may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Jacob Bunin at 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division