Mr. Trong K. Le
Inhaus Surfaces Limited
940 West 7th Avenue
Vancouver, BC V5Z 1C3
RE: The tariff classification of mineral board tiles from Germany.
Dear Mr. Le:
In your letter dated June 20, 2017, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Ceramin Mineral Board.” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, the Ceramin Mineral Board measures approximately 1.28 meters long by 1.3 meters wide by 3 to 5 milimeters (.3 to .5 centimeters) thick. You state that it is designed for residential and commercial flooring and wall paneling, and is comprised of natural talc mixed with thermoplastic, plus minor amounts of ink and laquer.
Laboratory analysis has determined that the Ceramin Mineral Board is comprised of a mixture of talc and chlinochlore uniformly agglomerated in a polymer matrix.
In your ruling request you suggest classification of the Ceramin Mineral Board in 6815.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of mineral substances of talc, steatite and soapstone, cut or sawed, or in blanks, crayons, cubes, disks or other forms. However, the Ceramin Mineral Board is more specifically provided for elsewhere. Classification in 6815.99.2000, HTSUS, is therefore precluded.
The applicable subheading for the Ceramin Mineral Board will be 6810.19.1400, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other: Floor and wall tiles: Other.” The general rate of duty will be 9 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 https://hts.usitc.gov/current.
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 [email protected].
Steven A. Mack
National Commodity Specialist Division