The tariff classification of an unglazed wall tile from Italy

N003175 December 8, 2006 CLA-2-69:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6907.90.00 Mr. Armando Lira Dal-Tile Corporation 7834 C.F. Hawn Freeway Dallas, TX 75208 RE: The tariff classification of an unglazed wall tile from Italy Dear Mr. Lira: In your letter dated November 10,2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The submitted sample is a semi-cylindrical unglazed ceramic tile with a leather covering. You state that the leather is adhered to the tile thru use of waterproof glue. The tile measures approximately twelve inches in length. In your letter you suggest classification in subheading 6913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: of ceramic tile. Although the tile has a covering of leather, it is of the same class or kind of merchandise that is principally used as floor and wall tiles. Therefore, it is specifically provided for elsewhere in the tariff, thereby precluding consideration of classification under subheading 6913.90.2000, HTSUS. The applicable subheading for the unglazed wall tile will be 6907.90.00, HTSUS, which provides for unglazed ceramic flags and paving, hearth or wall tiles…other. The rate of duty will be 10 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division