CLA-2-68:RR:NC:2:226 A88296
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of cement tiles from Canada
Dear Mr. LeClair:
This is in response to your request for a tariff classification ruling, on behalf of your client, Raymond Ruel. The request was received by Customs on September 30, 1996 with a representative sample of cement tile.
You indicated in your letter that this tile will be used as a facing on buildings. It is approximately 5 1/4 inches in height by seven inches in width, with a tapered thickness from 1 1/16 inches at the top to 1 5/8 inches in thickness at the bottom. This tile is designed with a lip on the lower edge that will overlap the lower row of tiles. You also indicated it has a groove along the top edge whereby a metal clip can be inserted in order to predetermine the gap for mortar.
The applicable subheading for the cement tile will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other. The rate of duty will be 16.2 percent ad valorem.
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 at 212-466-5796.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division