CLA-2-69:RR:NC:2:227 F84996
Mr. Victor Llarena
Florida National Brokers
7100 N.W. 12th Street, Ste. 103
Miami, FL 33126
RE: The tariff classification of ceramic wall tiles from Spain and Italy.
Dear Mr. Llarena:
In your letter dated March 23, 2000, on behalf of Freixas, Inc., you requested a tariff classification ruling.
The sample submitted is an oblong-shaped glazed ceramic wall tile, known as Listello/Cenefa, that measures approximately 7 7/8 inches long by 2 ½ inches wide by ¼ inch deep and features a diamond-shaped motif on its exterior.
It is stated that this item may be classified under subheading 6905.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: other. However, since these tiles are specially provided for elsewhere, consideration of classification under subheading 6905.90.0050, HTS, is precluded.
The applicable subheading for these glazed ceramic wall tiles will be 6908.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic flags and paving, hearth or wall tiles. The rate of duty will be 12.7 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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division