The tariff classification of an adobe tile from Mexico.

NY 888516 September 07, 1993 CLA-2-69:S:N:N3:227 888516 CATEGORY: Classification TARIFF NO.: 6907.90.0000 Mr. John Ochoa Querobabi Tile 909 N. Grande Tucson, AZ 85745 RE: The tariff classification of an adobe tile from Mexico. Dear Mr. Ochoa: In your letter dated June 21, 1993, you requested a tariff classification ruling. The sample submitted is an unglazed adobe tile which measures approximately 28 cm by 28 cm by 2 cm. It is stated that this tile is prepared from the raw earth by hand forming and wood firing. Further, it is noted that the merchandise will be utilized principally for exterior porches and interior flooring. You feel that this tile should be properly classified as a flooring block under heading 6904, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic building bricks, flooring blocks...and the like. You also note that, under the above heading, the subject article may qualify for duty free status under the Generalized System of Preferences (GSP). This item is not considered to be a flooring block since it is of the same class or kind as floor tiles which are thinner in relation to their surface dimensions than are flooring blocks. Whereas flooring blocks play an essential part in constructional work, forming the very framework of a building, tiles are mainly used for facing walls, floors and paths. Moreover, in accordance with additional U.S. Note 4 of Chapter 69, a tile does not include any article 3.2 cm or more in thickness. Based on this determination, classification under heading 6904, HTS, is precluded. The applicable subheading for the adobe tile will be 6907.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for unglazed ceramic flags and paving, hearth or wall tiles...other. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport