CLA-2-69:OT:RR:NC:N2:428
Ms. Linda M. Rasco
Metro
1 Lincoln Boulevard, Suite 202
Rouses Point, NY 12979
RE: The tariff classification and country of origin of an unglazed ceramic tile sheet from Israel.
Dear Ms. Rasco:
In your letter dated November 19, 2014, you requested a tariff classification ruling on behalf of your client, Olympia Tile.
The merchandise under consideration is a ceramic tile sheet, style number NV.CN.SIL.0202.MT. A sample was submitted with your ruling request and will be returned to you.
The tile sheet measures approximately 11.5 inches long by 11.5 inches wide, and is comprised of 36 1.875-inch by 1.875-inch by .375-inch unglazed tiles affixed to a mesh backing. From the information you provided, it is designed to be applied to a wall or a floor.
The applicable subheading for the ceramic tile, style number NV.CN.SIL.0202.MT, will be 6907.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing: Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm.” The general 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/.
In your letter you also requested a ruling on the country of origin of the subject tile. From the information you provided, a 12 inch by 24 inch tile will be imported into Canada from Israel. In Canada, the 12 inch by 24 inch tile will be cut into 2 inch by 2 inch tiles and affixed to a mesh backing, forming 12 inch by 12 inch tile sheets.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908).
In the instant case, the cutting of a larger tile into smaller tiles and affixing them onto a mesh backing does not effect a substantial transformation of the tile. The tile imported into Canada from Israel is classified in 6907, HTSUS, and the smaller tiles affixed to a mesh backing in Canada are also classified in 6907, HTSUS. Thus, the cutting of the tile and addition of a mesh backing does not render a new and different article. The country of origin for the ceramic tile sheet is therefore Israel.
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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division