CLA-2-:OT:RR:NC:2:226
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, New York 12919
RE: The tariff classification of tiles from Canada
Dear Mr. Kavanaugh:
In your letter dated September 6, 2012, on behalf of Mosaique Surfaces, you requested a tariff classification ruling regarding five decorative tiles. You state that these articles will primarily be used as floor and wall tiles.
Samples of the products were submitted with your ruling request. These items were labeled Broome 1, Carlyle Vanderbilt Petite A1, Herald WJ Petite 1, Empire Border 2 and Roosevelt WJ Petite 1.
The samples were sent to our Customs and Border Protection (CBP) Laboratory for analysis. Our laboratory has now completed analysis of the samples.
According to your ruling request, Broome 1 consists of glass portions and polished stone portions. Your letter describes the stone portions as “Timber Gray,” “Bianco Perlino” and “Pure White Onyx Marble.” You indicate that these stones consist of marble.
Laboratory analysis of Broome 1 confirms that the product consists of polished stone pieces and large sections of glass. Our CBP laboratory reports that the stone pieces within the article are polished and consist of marble. Our laboratory indicates that the glass sections comprise the greatest percentage of the surface area of the product.
Mosaique Surfaces advised our office that the glass portions of Broome 1 consist of molded glass.
The essential character of the Broome 1 tile is imparted by the glass sections of the product.
The applicable subheading for the Broome 1 tile will be 7016.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass..: other: paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass. The rate of duty will be eight percent ad valorem.
In your letter you indicate that the Carlyle & Vanderbilt Petite A1 tile consists of glass portions and polished stone portions. Your letter describes the stone portions as “White Thassos” and “Calcatta Oro.” You indicate that these stones consist of marble.
Laboratory analysis of Carlyle & Vanderbilt Petite A1 confirms that the product consists of glass and stone sections. Our CBP laboratory reports that the stone pieces within the article are polished and consist of marble. Our laboratory indicates that the marble comprises the greatest percentage of the surface area of the product.
The essential character of the Carlyle & Vanderbilt Petite A1 tile is imparted by the marble sections of the product.
In your letter you indicate that the Herald WJ Petite 1 tile consists of glass portions and polished stone portions. Your letter describes the stone portions as “Calcatta Oro.” You indicate that the stone in this product is marble.
Laboratory analysis of Herald WJ Petite 1 confirms that the product consists of glass and stone sections. Our CBP laboratory reports that the stone pieces within the article are polished and consist of marble. Our laboratory indicates that the marble comprises the greatest percentage of the surface area of the product.
The essential character of the Herald WJ Petite tile is imparted by the marble sections of the product.
In your letter you indicate that the Empire Border 2 tile consists of steel and polished stone portions. Your letter describes the stone portions as “White Thassos” and “Calcatta Oro.” You indicate that these stones consist of marble.
Laboratory analysis of Empire Border 2 confirms that the product consists of stone and stainless steel sections. Our CBP laboratory reports that the stone pieces within the article are polished and consist of marble. Our laboratory indicates that the marble comprises the greatest percentage of the surface area of the product.
The essential character of the Empire Border 2 tile is imparted by the marble sections of the product.
The applicable subheading for the Carlye & Vanderbilt Petite A, Herald WJ Petite 1 and Empire Border 2 tiles will be 6802.91.15000, HTSUS, which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 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 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.
We do not have sufficient information regarding the Roosevelt WJ Petite 1 tile to issue a ruling. We need additional information to enable us to issue a ruling regarding this product. Please submit the additional information indicated below.
In your description of the product, you indicate that Roosevelt WJ Petite consists of marble and glass sections. However, analysis of this item by our CBP Laboratory indicates that the submitted sample consists of cement and glass.
Did we in fact receive the correct sample of the Roosevelt WJ Petite tile? If this is not the case, please submit the correct sample.
If we did receive the correct sample, please indicate the correct names of each of the product’s components and identify the material which comprises each of these components. Was the description of the product (which indicated that the item contained marble) incorrect?
If you decide to resubmit your ruling request for the Roosevelt WJ Petite tile, please resubmit a copy of your letter and attachments, along with the correct sample of the product (if the original sample was incorrect) and the additional information requested in this notice.
Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, Attention: Binding Rulings Section.
If you have any questions regarding the additional information requested concerning the Roosevelt WJ Petite 1 product, please contact National Import Specialist Jacob Bunin at (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division