The tariff classification of ceramic floor tiles from Brazil and Spain.

NY K82574 February 12, 2004 CLA-2-69:RR:NC:1:127 K82574 CATEGORY: Classification TARIFF NO.: 6908.90.00 Mr. Jeffrey J. Walton Sears Roebuck & Company 3333 Beverly Road, D5-254B (Dept. 7331MP) Hoffman Estates, IL 60179 RE: The tariff classification of ceramic floor tiles from Brazil and Spain. Dear Mr. Walton: In your letter dated January 15, 2004, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise, based on the submitted samples, are square-shaped glazed ceramic floor tiles (item numbers 34221 and P1415021). They are stated to measure approximately 18 inches long by 18 inches wide by ¼ to 1/3 of an inch in depth in noting that item numbers 34221 and P1415021 originate in Brazil and Spain, respectively. You claim that the Brazilian ceramic floor tile (item number 34221), although polished, is unglazed and therefore classified under subheading 6907.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for unglazed ceramic flags and paving, hearth or wall tiles… other. However, upon examination of the submitted sample, this tile is found to be glazed, thereby precluding classification under subheading 6907.90.00, HTS. The applicable subheading for these glazed ceramic floor tiles will be 6908.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for glazed ceramic flags and paving, hearth or wall tiles…other. The rate of duty will be 8.5 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