CLA-2-69:OT:RR:NC:N1:128
Mr. Carlos Monsonis
Porven LTD
600 Route 17 North
Ramsey, NJ 07446
RE: The tariff classification of Xtone ceramic surfaces from Spain.
Dear Mr. Monsonis:
In your letter dated November 29, 2022, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Xtone surfaces. Samples of the varieties named Aged Clay, Alpi Verdi, Aria White, Bottega Acero, Carrara White, Ewood Honey, Oxide Grey, and Solo White were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information provided, the Xtone surfaces will measure approximately 10.5 feet long by 5.5 feet wide, with thicknesses of .25 inches, .5 inches, or .75 inches upon importation. After importation, they will be cut to size and shape and fabricated into countertops, table tops, facades, and similar products.
In your ruling request you suggest classification of the Xtone surfaces in 6810.99.00, Harmonized Tariff Schedule of the United States (HTSUS) as agglomerated quartz slabs of the type used for countertops. However, laboratory analysis of the samples determined that Aria White, Carrara White, and Solo White are porcelain ceramic, while Aged Clay, Alpi Verdi, Bottega Acero, Ewood Honey, and Oxide Grey are stoneware ceramic. Classification of the Xtone surfaces in heading 6810.99.00, HTSUS, is therefore precluded.
The applicable subheading for the Aria White, Carrara White, and Solo White Xtone surfaces will be 6914.10.8000, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.” The general rate of duty will be 9% ad valorem.
The applicable subheading for the Aged Clay, Alpi Verdi, Bottega Acero, Ewood Honey, and Oxide Grey Xtone surfaces will be 6914.90.8000, HTSUS, which provides for “Other ceramic articles: Other: Other.” The general rate of duty will be 5.6% 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division