CLA-2-69:RR:NC:1:126 M83281

Mr. Corey-Khoi Nguyen
Dulaco, LLC
150 Teal Street, Suite 200
Saint Rose, LA 70087

RE: The tariff classification of an unglazed ceramic floor tile from Vietnam

Dear Mr. Nguyen:

In your letter dated May 19, 2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The subject article is described as “GOSA Wood-Tiles and Wall Slabs”. The submitted sample is an unglazed ceramic tile with a thin wood veneer. The wood veneer is glued to the outer surface of the ceramic tile. A thin PVC coating protects the wood veneer.

You stated in your letter that the process of making this product is similar to other ceramic tiles. The value of the ceramic component is much higher than the value of the wood component.

The applicable subheading for the ceramic floor tile will be 6907.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unglazed ceramic flags and paving, hearth or wall tiles…other. The rate of duty will be 10 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division