CLA-2-70:OT:RR:NC:N2:226
Ms. Amy Hess
World Exchange, Inc.
8840 Bellanca Avenue
Suite 3
Los Angeles, CA 90045
RE: The tariff classification of glass/travertine tiles from Mexico
Dear Ms. Hess:
In your letter dated August 16, 2010, on behalf of your client, Oceanside Glasstile Co., you requested a tariff classification ruling regarding three patterns of glass/travertine tiles on a paper backing.
Three samples for our review were submitted with your ruling request. These samples are being returned to you.
The subject merchandise, referred to as “Harmonia Product Line”, consists of the following three patterns of glass/travertine tiles mounted on a paper backing:
50% glass, 50% travertine tiles (22 x 34 mm) – straight pattern;
50% glass, 50% travertine tiles (22 x 34 mm) – offset pattern (grout joints staggered into a brick pattern); and
50% glass, 50% travertine tiles (22 x 22 mm) – straight pattern
Since the glass tiles and the travertine tiles are of equal importance, neither component lends the product its essential character. Therefore, the classification of the composite good is based on the applicable provision which appears last in the Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation, GRI 3(c).
The applicable subheading for the glass/travertine tiles on a paper backing (Hermonia Product Line) will be 7016.10.0000, HTSUS, which provides for glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes. The rate of duty will be 2.7 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/.
You further inquired as to whether the finished goods as imported from Mexico would be considered originating goods under the North American Free Trade Agreement (NAFTA).
You indicated in your letter that in Mexico, stone tiles originating in Peru are combined with glass tiles. There is not enough information regarding the glass tiles to determine whether or not an allowable tariff shift had taken place that would permit the application of NAFTA.
A determination regarding NAFTA would require that all of the raw materials that comprise the glass tiles be identified (e.g., sand, flat glass, tempered glass, laminated glass, etc.), as well as the country or countries of origin of each raw material. The exact work performed on each raw material in each country should be fully described as well as the manner in which these components are combined in Mexico.
If you decide to resubmit your ruling request regarding NAFTA eligibility, please resubmit the samples and a copy of your original letter, as well as the additional information requested in this notice.
Please mail your request to U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
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