CLA-2-69:OT:RR:NC:N1:128
Mr. Gerald J. Bresnihan
C.H. Powell Company
478 Wando Park Boulevard
Mt. Pleasant, SC 29464
RE: The tariff classification of ceramic surfaces from Italy.
Dear Mr. Bresnihan:
In your letter dated September 23, 2021, you requested a tariff classification ruling on behalf of your client, Laminam USA Inc.
The merchandise under consideration is four styles of surfaces, identified as Pietra di Cardoso Nero, Ardesia Nera a Spacco, Noir Desir Lucidato, and Calce Nero. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
From the information you provided, all four styles will be imported in sizes ranging from 3 square meters to 5.25 square meters in surface area, and in thicknesses of 3.5 millimeters, 5.6 millimeters, 12 millimeters, and 20 millimeters. After importation into the United States, the surfaces will be cut to size and shape and worked as required for such applications as countertops and tabletops.
Laboratory analysis has determined that all four surfaces are made of non-porcelain, non-china ceramic which has been glazed.
The applicable subheading for the Pietra di Cardoso Nero, Ardesia Nera a Spacco, Noir Desir Lucidato, and Calce Nero surfaces will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic articles: Other: Other.” The general rate of duty will be 5.6% 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 the 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