CLA-2-69:R:N4:227 814687
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of an ornamental ceramic tile from Sri Lanka.
Dear Mr. Liberati:
In your letter dated August 21, 1995, on behalf of Philadelphia Post Card Co., you requested a tariff classification ruling.
The sample submitted is an ornamental square, glazed ceramic tile of earthenware which has a surface area of about 18 inches and possesses an exterior surface that depicts the local imagery of San Antonia, Texas. Along its posterior portion, it also has a top metal loop for hanging purposes as well as small rubber-like cylindrical stands, situated at each corner, for standing purposes. Although this item may be utilized as a hot plate, it is noted to be principally used for decorative purposes.
The applicable subheading for this ornamental ceramic tile will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of ceramic tile. The rate of duty will be 3.4 percent ad valorem.
It is stated, in regard to the proper country of origin of the merchandise, that the tiles are manufactured in Sri Lanka and then sent to Taiwan where they are painted and finished. It has been determined that since the subject article was not substantially transformed into a new and different article of
commerce in Taiwan, the country of origin will remain Sri Lanka.
Upon reviewing how the instant ornamental tile is marked, it is noted to possess the wording of "Made in Sri Lanka," in addition to a stick-on label which reads "Made in Taiwan." For this merchandise to be considered properly marked, it should be marked "Made in Sri Lanka," and "Decorated in Taiwan" in accordance with the proper marking regulations.
This ruling is being issued under the provisions of Section 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,
Roger J. Silvestri
Director,
National Commodity
Specialist Division