The tariff classification of tile concept boards from Mexico

N279955 October 27, 2016 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Miranda Nelson UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of tile concept boards from Mexico Dear Ms. Nelson: In your letter dated September 6, 2016, on behalf of Oceanside Glasstile Co., you requested a tariff classification ruling. Samples were provided. The products at issue are identified as glass and stone tile concept boards. The concept boards consist of arrangements of glass and stone tiles, put together to demonstrate potential installation patterns and layouts. Based on the samples provided, there are two types of concept boards, ranging in size from 7" (L) by 11" (W) to 12" (L) by 20" (W). One type consists of a grouping of tiles affixed to a cardboard swatch board; the other type involves a larger arrangement of tiles that are mortared and grouted together, surrounded by an aluminum frame. You indicate that the concept boards are intended to serve as models for use on a store’s showroom floor to illustrate how the specific tile types can be installed into a home. The concept boards at issue do not merely serve to display individual tile types, but rather demonstrate how combinations of glass and stone tiles can be arranged for decorative purposes in kitchens and bathrooms, giving a sense of how the tiles would look when installed on a wall or floor, albeit at a smaller scale. The concept boards are not intended for sale, nor do they serve any utilitarian or ornamental function. Indeed, the boards are not suitable for any purpose other than demonstrating tile patterns to prospective buyers. In this respect, the concept boards serve a purpose similar to that of the miniature gazebo described in New York Ruling Letter N136356, dated December 28, 2010. The applicable subheading for the glass and stone tile concept boards will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories 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 https://hts.usitc.gov/current. Your inquiry does not provide enough information for us to give a classification ruling on the loose tiles referenced in your request. Your request for a classification ruling should include the following information: For each style of tile (Converge, Unison, Lineage, Origin, and Abode) please provide labeled samples of the individual glass and stone tiles in their imported condition. Please ensure that if the individual tiles do not measure at least 12 inches by 12 inches, additional samples of each tile are provided to total 12 inches by 12 inches.  For each style of tile, please explain how the individual tiles are imported. For example, are the glass tiles imported in one box and the stone tiles imported in another? If so, are the glass and stone tiles always included in the same shipment? Are the glass and stone tiles imported together in the same box?  Are they always imported in the same ratio, e.g., the Converge is always imported in a 65%-35% glass-silver quartzite ratio? If not, please explain. Please explain how the face and side of the stone tiles for each style are worked upon importation.  For example, are they polished, ground, beveled, edge-worked, etc.? By what method are the glass tiles colored?  Please provide any advertising material or marketing literature.  When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Evan Conceicao at evan.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division