The tariff classification of porcelain tiles and copper tiles from Italy.

N020725 December 20, 2007 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6908.90.00; 7419.99.5050 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of porcelain tiles and copper tiles from Italy. Dear Mr. Gomez: In your letter dated December 7, 2007, on behalf of Oceanside Glasstile, you requested a tariff classification ruling. The submitted samples are porcelain tiles and copper tiles. You indicate that the tiles will be used as wall tiles in commercial and residential settings. The porcelain tiles are glazed and will be imported in the following sizes: 4” x 12”, 4” x 4”, 5” x12”, 5” x 5”, 3” x 12”, and 3” x 3”. The copper tiles are made of copper sheeting with various stain finishes, applied onto various supports, including ceramic, Bakelite, PVC, and wood. The copper tiles will be imported in the following sizes: 1” x 8”, 2” x 8”, and 2” x 2”. The copper tiles are composed of different components and are considered composite goods. Regarding the essential character of the copper tiles, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the copper component imparts the essential character to the good. The applicable subheading for the porcelain tiles will be 6908.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing: Other.” The rate of duty will be 8.5% ad valorem. The applicable subheading for the copper tiles will be 7419.99.5050, HTSUS, which provides for “Other articles of copper: Other.” The rate of duty will be Free. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division