The tariff classification of glazed ceramic tiles from Italy.

NY A85874 September 12, 1996 CLA-2-69:RR:NC:GI: 227 A85874 CATEGORY: Classification TARIFF NO.: 6908.90.0050 Mrs. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of glazed ceramic tiles from Italy. Dear Mrs. Wood: In your letter dated July 19, 1996, on behalf of American Marazzi Tile, you requested a tariff classification and marking ruling. The sample submitted is a square-shape glazed ceramic tile, measuring about 3 inches by 3 inches, which features an exterior embossment. It is stated that these tiles are so designed to be utilized as an inset to a larger tile that is manufactured in the United States. The applicable subheading for the subject glazed tiles will be 6908.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed tiles. The rate of duty will be 16.9 percent ad valorem. With respect to the proper marking of the instant tiles, it is stated that since the ultimate consignee, American Marazzi Tile, is cognizant that the merchandise is manufactured in Italy, then the tiles, imported in their subject condition, are not required to indicate the country of origin. Furthermore, you inquire as to how these tiles should be marked after they are incorporated as an inset into the larger U.S. produced tiles, noting that the imported tiles are not transformed into an new article of commerce. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Although you claim that the tiles, in their imported condition, do not need to be marked since the importer/ultimate consignee (American Marazzi Tile) is aware of their origin, the marking statute states that the "ultimate purchaser" (not the ultimate consignee), which is defined as the last person in the United States who will receive the article in the form in which it was imported, must be mindful of the article's country of origin. In this instance, since the subject tiles are not further manufactured so as to lose their identity through the incorporation with the larger tiles, the individuals who procure these tiles used as insets will be considered the ultimate purchasers of this merchandise. Therefore, in regard to the subject tiles both in their imported state as well as when utilized as insets with the larger U.S. tiles, it has been determined that the instant tiles should be marked to indicate their proper country of origin in accordance with the above regulation. 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 letter 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, Roger J. Silvestri Director, National Commodity Specialist Division