CLA-2 CO:R:C:G 085566 JBW 843818
Mr. Nelson J. Cooney
Brick Institute of America
11490 Commerce Park Drive
Reston, Virginia 22091
RE: Thin Veneer Brick: Reconsideration of NYRL 843818, dated
September 6, 1989
Dear Mr. Cooney:
This letter ruling is in response to your request of
September 6, 1989, for reconsideration of New York Letter Ruling
(NYRL) 843818 regarding the classification of thin veneer brick
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
You requested classification of thin veneer brick
manufactured in Canada. Thin bricks are formed from clay or
shale and have similar face dimensions as conventional bricks.
The principal difference between thin bricks and conventional
bricks is the thickness of the thin bricks, which are
approximately to 1 inches (1.3 to 2.5 cm) thick. As explained
in Technical Notes on Brick Construction, thin bricks are
normally used as wall facings and are installed by one of three
methods: adhering the bricks to an existing surface; mounting a
prefabricated bricks panel; or adhering the thin bricks to a pre-
fabricated modular panel, which is then mounted.
NYRL 843818 classified thin veneer bricks under
subheading 6908.90.00, HTSUSA, as glazed ceramic flags and
paving, hearth or wall tiles, other.
ISSUE:
Whether thin veneer bricks are classified as ceramic
building bricks or as ceramic wall tiles under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
The Explanatory Notes, which provide the official
interpretation of the HTSUSA at the international level, include
facing bricks under both Heading 6904, building bricks, and
Headings 6907 and 6908, tiles. The Notes state that tiles are
thinner in relation to their surface dimensions than are building
bricks. However, the principal distinction drawn by the Notes
between building bricks and tiles is their potential for
structural use. The Notes state that building bricks are capable
of serving an essential part in the structure of a building.
Alternatively, the Notes state that tiles are intended for fixing
by cement, adhesive, or by other means to the surface of existing
walls. Composition of the article does not affect the
classification.
By virtue of their shape and use, thin bricks are
classified as tiles. Thin bricks are, by definition, thinner
than conventional building bricks. You state in your letter that
most bricks are not actually used for their structural value.
While conventional bricks may not be used for structural
purposes, they nevertheless are capable of such use. On the
other hand, thin bricks are not designed or used for structural
purposes; the three principal methods of installation for thin
bricks all require that thin bricks be adhered to some sort of
existing backing.
HOLDING:
Thin veneer bricks, given a standard face size of 2-2/3
by 8 inches (6.8 by 20.3 cm) are classified as follows: if
unglazed, under subheading 6907.90.00, HTSUSA, as unglazed
ceramic flags and paving, hearth or wall tiles and subject to a
duty of 16 percent ad valorem if they are "goods originating in
the territory of Canada" under the U.S.-Canada Free Trade
Agreement (FTA) and applicable regulations are met; if glazed,
under subheading 6908.90.00, HTSUSA, as glazed ceramic flags and
paving, hearth or wall tiles and subject to a duty of 15.2
percent ad valorem if manufactured in Canada and entitled to the
benefits of the FTA. NYRL 843818 is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division