The tariff classification of ceramic tiles from France and Italy

NY J88304 October 3, 2003 CLA-2-69:RR:NC:2:227 J88304 CATEGORY: Classification TARIFF NO.: 6908.90.0010 Mr. J. E. Teske J. E. Teske. Custom House Broker 10 Buckingham Drive, Suite A Charleston, SC 29407 RE: The tariff classification of ceramic tiles from France and Italy Dear Mr. Teske: In your letter dated September 5, 2003, on behalf of TEF, Inc., you requested a tariff classification ruling. The submitted samples are glazed ceramic tiles measuring 301.7 millimeters in length and width with a thickness of 6 millimeters. The tiles are available in thickness from 3 millimeters to 6 millimeters. You state that the products are floor coverings that beautify the appearance of floors but do not to serve any structural purpose. On the basis that the subject articles do not serve any structural purpose and are merely ornamental, you maintain that heading 6908, the provision for glazed floor and wall tiles, does not apply. We disagree. Tiles are mainly used for facing floors and walls. They are intended for fixing by cement, adhesive or by other means to the surface of floors and walls. Tiles are not intended to serve a structural purpose. The applicable subheading for the glazed ceramic tiles will be 6908.90.0010, 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 9.6 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division