CLA-2-68:OT:RR:NC:N2:428

Mr. Adrian Boslooper
Air Tiger Express (USA), Inc.
149-09 183rd Street
Springfield Gardens, NY 11413

RE: The tariff classification of gypsum tiles from China.

Dear Mr. Boslooper:

In your letter dated June 27, 2016, you requested a tariff classification ruling on behalf of your client, Marjam Supply Co., Inc.

The merchandise under consideration is referred to as “Teknotile.” Samples were submitted with your ruling request and will be returned to you. Teknotile is a ceiling tile which measures approximately 5.625 inches long by 8.25 inches wide by .25 inches high. From the information you provided, the tile consists of a core layer comprised mostly of naturally derived calcium sulfate (gypsum), mixed with small amounts of cellulose, starch, glass fiber, vermiculite, and other components, sandwiched between a back layer of PE film coated with aluminum powder, and a front layer of printed PVC film.

The applicable subheading for the Teknotile will be 6809.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of plaster or of compositions based on plaster: Boards, sheets, panels, tiles and similar articles, not ornamented: Other.” The general rate of duty will be 3 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 https://hts.usitc.gov/current.

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 Nicole Sullivan at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division