CLA-2-70:RR:NC1:126: L88564
Mr. Charles Merendino
Mersant International, Ltd.
158-12 Rockaway Blvd.
Jamaica, New York 11434
RE: The tariff classification of glass tiles and stainless steel tiles on a metal rack from Italy
Dear Mr. Merendino:
In your letter, dated November 16, 2005, on behalf of Sicis North America, you requested a tariff classification ruling regarding tiles on a rack of metal tubing.
You stated that the tiles include glass mosaic tiles, as well as tiles of stainless steel, glazed ceramic, unglazed ceramic and marble.
Samples of the glass mosaic and stainless steel tiles were submitted with your ruling request. Samples of the ceramic and marble tiles were not submitted.
The glass tiles are in the form of small glass cubes. Each cube measures approximately one half inch by one half inch.
The samples of the small stainless steel tiles submitted with your ruling request were in various shapes and sizes.
The applicable subheading for the glass tiles on the rack of metal tubing will be 7016.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the stainless steel tiles on the rack of metal tubing will be 7326.90.8587, HTS, which provides for other articles of iron or steel: other: other: other. The rate of duty will be 2.9 percent ad valorem.
The value of the rack of metal tubing should be apportioned over the classifications applicable to the different tiles.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 (concerning the glass tiles) at 646-733-3027 and James Smyth (concerning the stainless steel tiles) at 646-733-3018.
We are unable to issue a ruling on the glazed ceramic tiles, unglazed ceramic tiles and the marble tiles, because we need additional information in order to issue a ruling. Please submit the additional information indicated below regarding these items.
If possible, please submit samples of both the unglazed and glazed ceramic tiles. If it is not possible to submit samples of these items, please submit the following information.
For both the unglazed and the glazed ceramic tiles, indicate the type of ceramics as well as the dimensions and thickness of each tile. For both the unglazed and the glazed ceramic tiles, indicate whether or not the merchandise is in the form of tiles, cubes and similar articles, the largest surface area of which is capable of being enclosed in a square the side of which is less than seven centimeters.
Regarding the glazed ceramic tiles, indicate whether the product has not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines. Regarding the glazed ceramic tiles, indicate whether the largest surface area is less than 38.7 square centimeters.
A sample of the marble tile should be submitted. If possible, a sample of the complete marble item should be submitted. If a sample of a portion of the complete article is submitted, the sample should not be less than twelve inches by twelve inches. If a sample of a portion of the complete marble article is submitted, the sample should include portions of the face as well as the side or edge of the product (including the corner). If a sample of a portion of the complete marble article is submitted, please indicate the dimensions and thickness of the complete item.
The sample of the marble item should be labeled with the trade name, brand name or style number for the stone.
When this information is available, you may wish to consider resubmission of your request regarding the unglazed ceramic tiles, glazed ceramic tiles and marble tiles.
If you resubmit the request regarding the ceramic and marble tiles, please resubmit a copy of your original letter along with the additional information and samples requested in this notice.
Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
If you have questions regarding this notice, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division