CLA-2-68:OT:RR:NC:N1:128
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of stone tiles, glass tiles, and aluminum tiles from China or Turkey
Dear Mr. Anderson:
In your letter dated April 11, 2017, you requested a tariff classification ruling on behalf of your client, The Tile Shop LLC. Five samples were submitted with your ruling request; four of those were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The fifth sample will be returned to you.
The merchandise under consideration are five different styles of mosaic tiles. They are: 1. Item #650021, Northbrook with Mirror. 2. Item #650029, Marseille White with Moonstone. 3. Item #615842, Amalfi Light Sand. 4. Item #698821, Chantham Blend; and 5. Item #667693, Brushed Bronze with glass. You have indicated in your request that all the tiles are designed to be applied to walls.
The first article under consideration is Marseille White with Moonstone, which consists of stone tiles of various geometric shapes. All of the tiles measure approximately .9 centimeters high. The marjoity of the tiles have a surface area which measures approximately 10.3 centimeters long by 10.3 centimeters wide. The tiles are affixed to a mesh backing.
Laboratory analysis has determined that the stones are comprised of polished marble.
The second article under consideration is Northbrook with Mirror. The tile contains 18 lozenge-shaped stone tiles which measure approximately 9 centimeters long by 2.9 centimeters wide by .5 centimeters high; 18 diamond shaped stone tiles which measure approximately 4 centimeters long by 4 centimeters wide by .5 centimeters high; and 36 mirror glass tiles which all measure approximately 11 centimeters long by 2 centimeters wide by .5 centimeters high. The tiles are affixed to a mesh backing.
Laboratory analysis has determined that the stone tiles, which are comprised of polished marble, provide approximately 73% of the surface area, while the glass pieces provide approximately 27% of the surface area.
Northbrook with Mirror is a composite good comprised of different materials which are classifiable under different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The marble components impart the essential character of this item.
The third article under consideration is Amalfi Light Sand, which consists of glazed ceramic tiles. All tiles measure approximately 9.5 centimeters long by 4.5 centimeters wide by .5 centimeters high, and are affixed to a mesh backing.
Laboratory analysis has determined that the water absorption coefficient by weight of the ceramic tiles is approximately 2.8%.
The fourth article under consideration is Chantham Blend tile, which consists of glass and stone tiles that are rectangular in shape. They are 6 long clear glass tiles which measure approximately 19.8 centimeters long by 1.5 centimeters wide; 2 long frosted glass tiles which measure approximately 17 centimeters long by 1.4 cm wide; 2 long stone tiles which measure approximately 17 centimeters long by 1.5 centimeters wide; 8 medium clear glass tiles which measure approximately 9.7 centimeters long by 1.4 centimeters wide; 3 medium frosted glass tiles which measure approximately 9.7 centimeters long by 1.4 centimeters wide; 5 medium stone tiles which measure approximately 9.8 centimeters long by 1.4 centimeters wide; 22 small clear glass tiles which measure approximately 4.7 centimeters long by 1.4 centimeters wide; 4 small frosted glass tiles which measure approximately 4.7 centimeters long by 1.4 centimeters wide; and 10 small stone tiles which measure approximately 1.8 centimeters long by 1.5 centimeters wide. All glass and stone tiles measure approximately .7 centimeters high, and are affixed to a mesh backing.
Laboratory analysis has determined that the glass pieces on the mosaic tile are molded and represent approximately 69% by surface area and the limestone pieces are approximately 31% by surface area.
The Chantham Blend is a composite good. As per rule, GRI 3(b), composite goods are to be classified according to the component that gives the goods their essential character. The glass imparts the essential character to the Chantham Blend tile.
The fifth item under consideration is Brushed Bronze with Glass, which is comprised of various lengths of pressed shaded and clear glass, and aluminum in natural colors and bronze tones. The total square dimensions of all the tiles measure approximately 40.64 centimeters long by 29.21 centimeters wide. The Mosaic Wall Tile in question is a composite article that predominantly contains glass and aluminum. Noting that the components are classified in different headings, we must apply GRI 3(b) which states that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Since the aluminum accounts for 66 percent of the surface area, it is the opinion of this office that the aluminum imparts the essential character. In accordance with GRI 3(b), item 667693 will be classified as an other article of aluminum in heading 7616, HTSUS, which provides for other articles of aluminum.
In your ruling request you suggest classification of the Northbrook with Mirror in 6802.10.0000, HTSUS, as tiles, cubes and similar articles of monumental or building stone, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 centimeters. However, the lozenge-shaped stone tiles, which provide the majority of the surface area, are not capable of being enclosed in a square the side of which is less than 7 centimeters. Classification in 6802.10.0000, HTSUS, is precluded.
You also suggest classification of the Amalfi Light Sand in 6907.21.9051, HTSUS, which provides for other glazed ceramic flags and paving, hearth or wall tiles of a water absorption coefficient by weight not exceeding 0.5%. However, laboratory analysis has determined that the water absorption coefficient by weight of the tiles is approximately 2.8%. Therefore, they are precluded from classification in 6907.21.9051, HTSUS.
The applicable subheading for Item #650021, Northbrook with Mirror and Item #650029, Marseille White with Moonstone, will be 6802.91.1500, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof…: Other: Marble, travertine and alabaster: Marble: Other.” The general rate of duty will be 4.9% percent ad valorem.
The applicable subheading for Item #615842, Amalfi Light Sand will be 6907.22.9011, HTSUS, which provides for “Ceramic flags and paving, hearth or wall tiles…: Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of water absorption coefficient by weight exceeding 0.5 percent but not exceeding 10 percent: Glazed: Other: Tiles, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less.” The general rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Item #698821, Chantham Blend tile is 7016.90.1050, HTSUS, which provides for “Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass, whether or not wired, of a kind used for building or construction purposes…: Other: Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass: Other.” The general rate of duty will be 8 percent ad valorem.
The applicable subheading for Item #667693, Brushed Bronze with Glass, will be 7616.99.5190, HTSUS, which provides for “other articles of aluminum, other, other, other, other, other, other.” The rate of duty will be 2.5 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division