CLA-2-69:OT:RR:NC:N1:128
Mr. Wenhao Jiang
Dal-Tile LLC
7834 C.F. Hawn Freeway Dallas, TX 75217
RE: The tariff classification of ceramic pavers from China.
Dear Mr. Jiang:
In your letter dated December 1, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as EV Paver-2. A sample of the paver was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The EV Paver-2 we received measured approximately 30 centimeters long by 30 centimeters wide by 5.5 centimeters thick. From the information you provided, the EV Paver-2 is comprised of pieces of crushed ceramic tiles mixed with a binder and kaolin clay, shaped by molding, and fired to a temperature of at least 1200 degrees Celsius. It is not glazed, and is designed to pave outdoor walkways and roadways.
Laboratory analysis of the EV Paver-2 determined that it is made of ceramic. However, the lab was unable to ascertain the water absorption coefficient of the sample.
In your ruling request you suggested classification of the EV Paver-2 in 6904.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as flooring blocks, support or filler tiles and the like. However, these pavers are designed to pave outdoor areas, and are not used in conjunction with structural steelwork to build floors or ceilings or to encase steel girders.
If the water absorption coefficient by weight does not exceed .5%, the applicable subheading for the EV Paver-2 will be 6907.21.1051, HTSUS, which provides for “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight not exceeding 0.5%: Unglazed: Other: Other.” The general rate of duty will be 10 percent ad valorem.
If the water absorption coefficient by weight exceeds .5% but does not exceed 10%, the applicable subheading for the EV Paver-2 will be 6907.22.1051, HTSUS, which provides for “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of water absorption coefficient by weight exceeding 0.5 percent but not exceeding 10 percent: Unglazed: Other: Other.” The general rate of duty will be 10 percent ad valorem.
If the water absorption coefficient by weight exceeds 10%, the applicable subheading for the EV Paver-2 will be 6907.23.1051, HTSUS, which provides for “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of water absorption coefficient by weight exceeding 10 percent: Unglazed: Other: Other.” The general rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6907.21.1051, 6907.22.1051, and 6907.23.1051 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6907.21.1051, 6907.22.1051, or 6907.23.1051, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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