Decision on Application for Further Review of Protest No. 2809-7-002126.

HQ 084560 August 13, 1990 CLA-2:CO:R:C:G 084560 SR CATEGORY: Classification TARIFF NO.: 532.24 District Director of Customs 555 Battery St. P.O. Box 2450 San Francisco, CA 94126 RE: Decision on Application for Further Review of Protest No. 2809-7-002126. Dear Sir: This protest was filed against your decision in the liquidation on July 31, 1987, of entry number 110-0147491-2, dated June 3, 1987, covering a shipment of ceramic tiles. FACTS: The merchandise at issue consists of ceramic tiles from Japan that are used for spas and pools. The tiles are made of a vitrified ceramic tile that are frost proof, acid proof and stain resistant to chlorine. They are marketed to pool contractors and spa and pool manufacturers. The tiles are less than 1.25 inch thick. The protestant claims that these tiles should be classified under item 532.31, TSUS, as ceramic tiles, other tiles. The protestant feels that because these tiles are specially fitted for spas and pools and specially treated, they do not belong in the provision for floor and wall tiles and must therefore be classified as other tiles. -2- ISSUE: Whether the tiles at issue are classifiable as floor and wall tiles under item 532.24, Tariff Schedules of the United States (TSUS). LAW AND ANALYSIS: Item 532.24 provides for ceramic tiles, floor and wall tiles, other, glazed. Item 532.31, TSUS, provides for ceramic tiles, other tiles, including roofing tiles. The tiles at issue are unbacked vitrified tiles that are to be used on the floors and walls of pools or spas. They are no different than tiles that are used for floors and walls of bathrooms and showers. Even though they have had extra processing that allows them to be used in pools and they are specially shaped and fitted for pools, they are still tiles that are intended to be used on floors and walls. Therefore, they are classifiable as ceramic floor and wall tiles. Headquarters Ruling Letter 554066, dated April 23, 1986, dealt with clay ceramic tiles that cover exterior building walls. These tiles are capable of withstanding inclement weather and the effects of acid rain. One side each tile extrudes to interlock and bond to the exterior surface of a structure. The tiles can be as large as 3 feet by 6 feet. These exterior tiles were found to be floor and wall tiles under item 532.24, TSUS. HOLDING: The pool and spa tiles at issue are classifiable under item 532.24, TSUS, as ceramic tiles, floor and wall tiles, other, glazed. The protest is denied. A copy of this decision should be attached to the Form 19 Notice of Action to satisfy the notice -3- requirement of section 174.30(a), Customs Regulations. Sincerely, John Durant, Director Commercial Rulings Division