CLA-2-69:RR:NC:2:227 D85464
Mr. Moshe Steinmetz
Shildan USA, Inc.
120 East Neck Road
Huntington, NY 11743
RE: The tariff classification of ceramic wall tiles, aluminum
vertical base profiles and fastening clips from Germany.
Dear Mr. Steinmetz:
In your letter dated November 27, 1998, you requested a tariff
classification ruling.
The subject merchandise consists of the following: unglazed
ceramic wall tiles of terra-cotta, measuring 6 inches by 15
inches by 1 inch, which will be utilized to cover building
exteriors; aluminum vertical base profiles; and fastening clips.
You inquire whether the instant ceramic tiles may be
classified under subheading 6905.90.50, Harmonized Tariff Schedule
of the United States (HTS), which provides for roofing tiles,
chimney pots, cowls, chimney liners, architectural ornaments and
other ceramic constructional goods. However, since these ceramic
wall tiles are specially provided for elsewhere, consideration of
classification under the above subheading is precluded.
The applicable subheading for these unglazed ceramic wall
tiles will be 6907.90.00, Harmonized Tariff Schedule of the United
States (HTS), which provides for other unglazed ceramic flags and
paving, hearth or wall tiles. The duty rate will be 16 percent ad
valorem, noting that the rate of duty commencing in January of 1999
will be 15 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the aluminum vertical base profiles
and the fastening clips. Your request for a classification ruling
should include the chemical composition of these articles, whether
the aluminum profiles are cut to length, and a representative
sample of each item.
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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division