The tariff classification of tiles from China

N112215 July 20, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 7419.99.5050 9601.90.2000 Mr. Philip Robinson FedEx Trade Networks 2820 B St NW #101 Auburn, WA 98001 RE: The tariff classification of tiles from China Dear Mr. Robinson: In your letter dated June 14, 2010, on behalf of Hakatai Enterprises, you requested a tariff classification ruling. Samples were submitted with your ruling request. You state in your letter that the tiles are expected to be produced in China but could be produced in other countries. The first tile consists of a porcelain core capped with a copper cap. The tiles are square-shaped. Each square measures approximately one inch in length by one inch wide. The tile sheets are recommended for interior wall application, in wet or dry locations including kitchen backsplashes and shower walls. Tile size ranges between 9/16 of an inch by 9/16 of an inch and up to 2 inches. The number of tiles per sheet ranges from 36 to 324. The tiles are available in three different finishes of brushed, polished and antique copper. The applicable subheading for the tiles covered with copper will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, other, other. The rate of duty will be free. The second tile consists of a porcelain core capped with a stainless steel cap. The tiles are square-shaped. Each square measures approximately one inch in length by one inch wide. The tile sheets are recommended for interior wall application, in wet or dry locations including kitchen backsplashes and shower walls. Tile size ranges between 9/16 of an inch by 9/16 of an inch and up to 2 inches. The number of tiles per sheet ranges from 36 to 324. The tiles are available in 6 different finishes of brushed steel, polished steel, brushed black, polished black, polished titanium and brushed titanium. The applicable subheading for the tiles covered with stainless steel will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other. The rate of duty will be 2.9 percent ad valorem. Two submitted samples, the CS703 and CS705, seashell series, are ¾ by ¾ square tiles on mesh-backed sheets. Both titles are composed of Nacre, also known as mother of pearl. Nacre tesserae are mother of pearl square tiles used to make decorative patterns (mosaics) for dry interior wall applications only. The applicable subheading for the CS703 and CS705, seashell series, will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding), other, worked shell and articles thereof. 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 heading 7326 or 7419, HTSUS, please contact National Import Specialist Ann Taub at (646) 733-3018. If you have any questions regarding heading 9601, HTSUS, please contact Neil Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division