Base
9543531993-08-12HeadquartersClassification

Venezuelan ceramic floor tiles; NYRL 884175 modified; GeneralNote 3(c)(xi)(A)

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

Venezuelan ceramic floor tiles; NYRL 884175 modified; GeneralNote 3(c)(xi)(A)

Ruling Text

HQ 954353 August 12, 1993 CLA-2-CO:R:C:M 954353 MMC CATEGORY: Classification TARIFF NO.: 6907.90.00 Ms. Patricia Atwood Patriot International 505 North Belt, Suite 650 Houston, TX 77060 RE: Venezuelan ceramic floor tiles; NYRL 884175 modified; General Note 3(c)(xi)(A) Dear Ms. Atwood: This is in reference to NYRL 884175, dated April 13, 1993. You were advised of the classification of unglazed 12x12 ceramic floor tile under the Harmonized Tariff Schedule of the United States, (HTSUS), and its qualification for duty free treatment under the Andean Trade Preference Act. As stated in NYRL 884175, the subject ceramic floor tiles are classified under subheading 6907.90.00, HTSUS, which provides for [u]nglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing: [o]ther, dutiable at 20% ad valorem. According to General Note 3(c)(xi)(A) of the HTSUS, [19 U.S.C. 3202], Venezuela is not a designated beneficiary country of the Andean Trade Preference Act. Because Venezuela is not a designated beneficiary country, the tile which is a product of that country is not subject to duty free treatment. Therefore, the subject merchandise is subject to a column one duty rate of 20% ad valorem. NYRL 884175 is modified as set forth in this ruling. We regret any inconvenience caused by this reconsideration. Sincerely, John Durant, Director Commercial Rulings 

Related Rulings for HTS 6907.90.00

Other CBP classification decisions referencing the same tariff code.