CLA-2-69:S:N:N3:227 886771
Ms. Sandra L. Haupt
Tower Group Int'l., Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of ceramic and stone tiles from
Malta.
Dear Ms. Haupt:
In your letter dated May 26, 1993, on behalf of your client,
Hal Mann Tiles, Inc., you requested a tariff classification ruling.
The tiles submitted, which are stated to be used for floor and wall
coverings, consist of the following:
a) a glazed ceramic tile measuring approximately 10 inches by 8
inches;
b) a stone tile, composed of agglomerated minerals, which has an
average thickness of 12.2 mm with the bevel of its four sides
measuring approximately 1.7 mm.
You note that the ceramic tile may be properly classified under
subheading 6907.90, Harmonized Tariff Schedule of the United States (HTS),
which provides for other unglazed ceramic tiles. However, since this tile
has been determined to be glazed, consideration of classification under the
above subheading is precluded.
You also refer to the remaining stone tile as a "marble tile". A sample
of this item, which was submitted with your ruling request, was then sent to
our Customs laboratory for analysis.
You feel that this tile should be classified as a marble tile under
subheading 6802.91, HTS. However, analysis by our Customs laboratory has
proven that the product is not marble. Our laboratory has indicated that
this tile actually consists of other stone (stone other than marble) which
has been agglomerated with binders. Therefore, the merchandise may not be
classified as marble in subheading 6802.91, HTS.
The applicable subheading for the glazed ceramic tile will be
6908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for glazed ceramic...paving...wall tiles...other. The rate of duty
will be 19 percent ad valorem.
The applicable subheading for the tile of agglomerated stone will be
6810.19.1400, HTS, which provides for articles of artificial stone...tiles...
other: floor and wall tiles: other. The rate of duty will be 21 percent ad
valorem.
The Generalized System of Preferences (GSP) expired at midnight July 4,
1993. There is the possibility that legislation will be enacted that will
renew GSP retroactively to its date of expiration. In the event that this
occurs, articles classifiable under subheading 6810.19.1400, HTS, would be
entitled to duty free treatment under GSP upon compliance with all applicable
regulations.
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