CLA-2-70:RR:NC:1:126
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of glass tiles and porcelain tiles from Spain
Dear Mr. Gomez:
In your letter dated May 21, 2007, on behalf of Oceanside Glasstile, you requested a tariff classification ruling regarding glass tiles, ceramic tiles and marble tiles.
This ruling request will address the glass tiles and ceramic tiles only.
A sample of the marble tile has been sent our Customs and Border Protection laboratory. The ruling on the marble tile will be issued separately under ruling number N012793 when laboratory analysis of the sample has been completed.
Samples of the glass and ceramic tiles were submitted with your ruling request. In accordance with your request, these samples will be returned to you.
The glass products consist of small glass tiles or cubes that will be imported on a mesh backing or affixed to a sheet of adhesive paper. According to information submitted by Oceanside Glasstile, these items will be used in a decorative manner as mosaic tile applied to floors or walls.
You stated that the glass tiles will be imported in sizes of 20 millimeters by 20 millimeters and 15 millimeters by 15 millimeters.
In your letter you suggested that the glass tiles should be classified in subheading 7003.19.0000, Harmonized Tariff Schedule of the United States (HTUSU) under the provision for cast glass and rolled glass in sheets or profiles. However, these small mosaic glass tiles are provided for more specifically in subheading 7016.10.000, HTSUS, which covers glass cubes and other glass smallwares for mosaics or similar decorative purposes. Therefore, subheading 7003.19.0000 does not apply to this merchandise.
The applicable subheading for the glass tiles will be 7016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
You stated that the ceramic tile consists of porcelain.
The submitted sample is glazed and measures twelve inches by twelve inches. The information submitted with your ruling request indicates that the product will be used as a floor or wall tile.
You indicated that the porcelain tile will be imported in sizes of 24 inches by 24 inches, 12 inches by 24 inches, 6 inches by 12 inches and 12 inches by 12 inches,
The applicable subheading for the glazed porcelain tiles will be 6908.90.0051, HTSUS, which provides for glazed ceramic flags and paving, hearth or wall tiles, glazed ceramic mosaic cubes and the like, whether or not on a backing: other. The rate of duty will be 8.5 percent ad valorem.
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 Specialists Jacob Bunin at 646-733-3027 and Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division