CLA-2-70:RR:NC1:126: L85451

Mr. Armando Lira
Daltile Corporation
7834 C.F. Hawn Freeway
Dallas, Texas 75217

RE: The tariff classification of glass tiles from China

Dear Mr. Lira:

In your letter, dated May 26, 2005, you requested a tariff classification ruling regarding glass tiles. You advised us that the style name of the tiles is “Glass Reflections.”

Samples were submitted with your ruling request. The measurements of these samples are 2.5 cm by 15.1 cm, 7.5 cm by 15.1 cm, and 10.7 cm square.

The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of these items.

In your letter you indicated that these products will be used as wall tiles.

You stated that each of these articles is composed of pressed glass.

Analysis of the samples by our Customs laboratory has confirmed that these tiles consist of pressed glass. The applicable subheading for the wall tiles of pressed glass will be 7016.90.1050, HTS, which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass. The rate of duty will be eight percent ad valorem.

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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division