CLA-2-69:RR:NC:2:227 C82821
Mr. Eduardo E. Lozano
Eduardo E. Lozano & Co., Inc.
P.O. Box 420162
Laredo, TX 78042
RE: The tariff classification of ceramic wall tiles from Mexico.
Dear Mr. Lozano:
In your letter dated December 15, 1997, on behalf of Ceramica IMA, you requested a tariff classification ruling.
The samples submitted consist of the following ceramic wall tiles:
a) Sample A is a square-shape glazed tile, measuring about 1 inch (2.54 cm) by 1 inch (2.54 cm), with a face bounded entirely by straight lines. It is stated that all of these tiles are constructed in the same manner;
b) Sample B is a square-shape glazed tile, measuring about 1 inch (2.54 cm) by 1 inch (2.54 cm), with rounded corners;
c) Sample C is an oblong-shape glazed tile, measuring approximately 7 3/4 inches (19.6 cm) by 4 3/4 inches (12 cm), which features an intaglio depicting a vine- like motif on the exterior;
d) Sample D is an oblong-shape glazed tile, measuring about 6 inches (15 cm) by 2 inches (5 cm), which features a diamond-like motif on the exterior;
e) Sample E is a square-shape unglazed tile, measuring 5 3/4 inches (14.6 cm) by 5 3/4 inches (14.6 cm), which is decorated with a raised surface depicting grapes with leaves.
The applicable subheading for the small glazed tile bounded by straight lines, designated as "Sample A," will be 6908.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glazed wall tiles...whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines. The general rate of duty will be 16 percent ad valorem.
The applicable subheading for the small glazed tile with rounded corners, designated as "Sample B," will be 6908.10.2000, HTS, which provides for other glazed wall tiles...the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm...the largest surface area of which is less than 38.7 cm square. The general rate of duty will be 16 percent ad valorem.
The appropriate subheading for the oblong-shape glazed tiles, referred to as "Sample C" and Sample D," will be 6908.90.0050, HTS, which provides for other glazed wall tiles. The general rate of duty will be 14.8 percent ad valorem.
The appropriate subheading for the square-shape unglazed tile, referred to as "Sample E," will be 6907.90.0050, HTS, which provides for other unglazed wall tiles. The general rate of duty will be 16 percent ad valorem.
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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division