CLA-2-68:S:N:N3:226 893078

Ms. Lourdes Martelly
Associated Customhouse Brokers, Inc.
P.O. Box 13064
Port Everglades Station
Fort Lauderdale, Florida 33316

RE: The tariff classification of agglomerated quartz tiles from France

Dear Ms. Martelly:

In your letter dated December 9, 1993, on behalf of Mr. William Attali, you requested a tariff classification ruling regarding "flexible" floor tiles. Three samples of this merchandise were submitted with your ruling request. One of these samples was sent to our Customs laboratory for analysis.

Our laboratory found that the merchandise consisted of quartz pebbles agglomerated with plastics resin. The applicable subheading for the agglomerated quartz tiles will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone...tiles...other: floor and wall tiles: other. The duty rate will be 21 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