Mr. Rene Debrunner
Vantage Int’l. Forwarding, Ltd.
11222 La Cienega Blvd., Ste. 535
Inglewood, CA 90304
RE: The tariff classification of ceramic tiles from Italy.
Dear Mr. Debrunner:
In your letter dated October 15, 1998, on behalf of Massimiliano Calbucci, you requested a tariff classification ruling.
The samples submitted are unglazed ceramic tiles, measuring approximately 8 1/4 inches by 8 1/4 inches by 5/7 inch and 9 3/8 inches by 9 1/2 inches by 1 3/16 inch, which is designed to be used as exterior floor and wall tiles.
You claim that these tiles should be properly classified under subheading 6810.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for building blocks and bricks of cement, of concrete or of artificial stone, whether or not reinforced. However, since the instant merchandise was determined to be ceramic tiles, consideration of classification under the above subheading is precluded.
The applicable subheading for the unglazed ceramic tiles will be 6907.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other unglazed ceramic flags and paving, hearth or wall tiles. The rate of duty will be 15 percent ad valorem.
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 George Kalkines at 212-466-5794.
Robert B. Swierupski