The tariff classification of glazed ceramic tiles from Spain.

N251939 April 23, 2014 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6908.90.0011, 6908.90.0051 Mr. Robert Simmons A Customs Brokerage 5400 NW 84th Avenue Doral, FL 33166 RE: The tariff classification of glazed ceramic tiles from Spain. 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 “Imagina” tile, the “Lovely” tile, the “Floresta” tile, the “Proyecta” tile, and the “Mistery” tile. Samples of the tiles were submitted with your ruling request; the two samples of the Proyecta tile and one sample of the Mistery tile arrived intact and will be returned to you. The two samples of the Imagina tile, the samples of the Lovely and Floresta tiles, and a second sample of the Mistery tile arrived in a broken condition and will be disposed of. In your ruling request you stated that the tiles are made of porcelain ceramic and the Imagina, Proyecta, and Mistery tiles measure 12 inches wide by 12 inches long by 3/8 inches high, while the Lovely and Floresta tiles measure 6 inches wide by 12 inches long by 3/8 inches high. However, the samples you submitted of the Imagina measure approximately 11.75 inches wide by 11.69 inches long by .44 inches high; the samples of the Lovely and Floresta tiles measure approximately 11.63 inches wide by 6 inches long by .38 inches high; the samples of the Proyecta tiles measure approximately 11.69 inches wide by 11.63 inches long by .38 inches high; and the Mistery tiles measure approximately 11.63 inches wide by 12.06 inches long by .313 inches high. From the information you provided, these are all floor and wall tiles, 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 confirmed that all of the tiles are glazed. The applicable subheading for the “Imagina,” “Lovely,” “Floresta,” and “Proyecta” tiles 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. The applicable subheading for the “Mistery” tile will be 6908.90.0051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glazed ceramic flags and paving, hearth or wall tiles…: Other: Other.” 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