The tariff classification of unglazed ceramic tiles from Colombia.

N040957 October 22, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6907.90.0051 Ms. Stephanie Rakotz Artistic Tile 520 Secaucus Road Secaucus, NJ 07094 RE: The tariff classification of unglazed ceramic tiles from Colombia. Dear Ms. Rakotz: In your letter dated September 25, 2008 you requested a tariff classification ruling. The submitted samples consist of unglazed ceramic tiles for wall or decorative use. The tiles have thin veneers made of various materials embedded in polyester resin, and lacquered in polyurethane. The submitted samples are as follows: Stripe Field Bone/Palm Wood measures 4” x 12” x 3/8”. The veneer is composed of palm wood and pearlstone tokens (bone). Stripe Field Bamboo/Palm Wood measures 4” x 12” x 3/8”. The veneer is composed of palm wood and bamboo. Linear Field Bamboo/Black measures 4” x 12” x 3/8”. The veneer is composed of bamboo. Linear Field Bamboo/White measures 4” x 12” x 3/8”. The veneer is composed of bamboo. Byzantine Field Bamboo/Black measures 4” x 12” x 3/8”. The veneer is composed of bamboo. Linear Field Copper/Black measures 4” x 12” x 3/8”. The veneer is composed of copper. Plantain Bark Field measures 12” x 12” x 3/8”. The veneer is composed of plantain bark. Palm Wood Herringbone Field measures 12” x 12” 3/8”. The veneer is composed of palm wood. Each of the tiles is a composite good composed of different materials. Your correspondence indicates that the ceramic tile component of each tile represents 70% of the tile’s volume. Based on the relative quantity and function of the materials that form this item, it is the ceramic tile that imparts this product with its essential character Your samples are being returned as requested. The applicable subheading for the unglazed ceramic tiles will be 6907.90.0051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Unglazed ceramic flags and paving, hearth or wall tiles… Other.” The rate of duty will be 10% ad valorem. Articles classifiable under subheading 6907.90.0051, HTSUS, which are products of Colombia, are currently entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. The ATPA however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on ATPA, check our Web site at www.cbp.gov. At the Web site, click on “CEBB” and search for the term “ATPA”. 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