CLA-2 CO:R:C:G 085429 DRR 842712
Mr. Mike Field
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington, 98104
Re: Classification of wall and floor tiles
Dear Mr. Field:
This is in reference to your letter dated September 1,
1989, requesting, on behalf of your clients Fabienne and
Rodrigo Pereira, the classification of various floor and wall
tiles under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of 12 x 12 inch wall
tiles and smaller mosaic or cube type tiles, approximately 1 x
1.5 inches. The tiles are made of quartz agglomerated with
plastic resins. They will be imported from France, either
already formed as tiles or as loose granules which are mixed
with resins at the time of application to a floor or wall
surface.
ISSUE:
Whether the tiles at issue are classifiable under
subheading 6810.19.10, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
-2-
Heading 6810, HTSUSA, provides for articles of cement, of
concrete, or of artificial stone, whether or not reinforced,
tiles, flagstones, bricks and similar articles.
The Explanatory Notes to the HTSUSA may be consulted for
guidance as to the correct interpretation of the various
HTSUSA provisions. The Explanatory Notes for subheading 6810
state that "Artificial stone is an imitation of natural stone
obtained by agglomerating pieces of natural stone or crushed
or powdered natural stone...with lime or cement or other
binders (e.g. plastics)." The Explanatory Notes for
subheading 6802 state that "Articles such as slabs, tiles,
etc., obtained by agglomerating pieces of natural stone with
cement or other binders (e.g. plastics) and statuettes,
pillars, cups, etc., made of molded and agglomerated stone
powder or granules, are classified as artificial stone
articles in heading 68.10." Although the term "tile" normally
refers to articles which range in size from 12 to 18 inches on
a side, there is nothing in the language of the Heading or
Explanatory Notes which would preclude the classification of
the smaller mosaic tiles in question as tiles under Heading
6810. Additional U.S. Note 2 to chapter 68 states that the
tiles classified in subheading 6810.19 may not be 3.2
centimeters or more in thickness, a standard met by the tiles
in question, but no minimal standard is set for the surface
area of the tiles.
However, when imported as separate elements, the granules
and resin do not have the essential characteristic of the
tiles and could feasibly be formed into other articles. The
separate elements are therefore classifiable separately and
not as unfinished tiles under the provisions of GRI 2.
Subheading 3214.90.5000, HTSUSA, provides for glaziers' putty,
grafting putty, resin cements, caulking compounds and other
mastics; painters' fillings; nonrefractory surfacing
preparations for facades, indoor walls, floors, ceilings or
the like. Subheading 2506.10.0050, HTSUSA, provides for
quartz (other than natural sands); quartzite, ..., other.
HOLDING:
The tiles at issue, when imported as tiles are
classifiable under subheading 6810.19.10, HTSUSA, as articles
of...artificial stone..., tiles..., Other, floor and wall
-3-
tiles, with a duty rate of 21 percent ad valorem. When
imported as loose granules and resin, the items are classified
separately. The granules are classified under subheading
2506.10.0050, HTSUSA, as quartz, other, free of duty. The
resin is classified under subheading 3214.90.5000, HTSUSA, as
... resin cement ... other, other, with a duty rate of 11
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., Dir., N.Y. Seaport
rimmer library/za
name 085429