U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a glazed ceramic tile from Italy.
N251938 April 23, 2014 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6908.90.0011 Mr. Robert Simmons A Customs Brokerage 5400 NW 84th Avenue Doral, FL 33166 RE: The tariff classification of a glazed ceramic tile from Italy. Dear Mr. Simmons: In your letter dated March 13, 2014, you requested a tariff classification ruling on behalf of your client, Iberia Tile, LLC. The merchandise under consideration is referred to as the “Fiora” tile. A sample of the tile was submitted with your ruling request; it arrived in a broken condition, and will be disposed of. In your ruling request you stated that the tile is made of porcelain ceramic, and measures 12 inches wide by 12 inches long by 3/8 inches high. However, the sample you submitted measures 11.63 inches wide by 11.63 inches long by .38 inches high. From the information you provided, this is a floor and wall tile, suitable for indoor or outdoor use, which will be installed using regular sanded mortar and polymer modified thin set as an adhesive. In a telephone conversation on April 21, 2014, you indicated that this tile is glazed. The applicable subheading for the “Fiora” tile will be 6908.90.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glazed ceramic flags and paving, hearth or wall tiles…: Other: Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less.” The general rate of duty will be 8.5 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division