CLA-2-96:OT:RR:NC:N4:433

Moe Elshafi, CHB
Alba Wheels Up International, Inc. 525 Washington Boulevard, Suite 2404
Jersey City, NJ 07310

RE: The tariff classification of mesh backed rivershell mosaic tile from China.

Dear Mr. Elshafi:

In your letter dated January 27, 2011, on behalf of Epstone, Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.

The merchandise at issue, Artistic Tile Rivershell, consists of a mesh backed sheet of round mosaic rivershell tiles, with each tile having an approximate diameter of one inch. The tiles are made from natural Chinese rivershell and have an iridescent finish. This mesh backed tile sheet is intended to be applied to the walls and floors of residential and commercial interiors.

The applicable subheading for the rivershell mosaic tile, will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” The rate of duty will be free.

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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division