CLA-2-69:RR:NC:2:227 J87674

Mr. Hans Sommer
7820 Jackson Street
Taylor, MI 48180

RE: The tariff classification of ceramic wall decorations from Brazil.

Dear Mr. Sommer:

In your letter received in this office on July 29, 2003, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, is ceramic (non-porcelain) wall decorations which are styled as Spanish roof tiles. They are stated to measure approximately 43 inches long by 20 inches wide along the base by 15 inches wide along the top. They incorporate a top loop-like attachment for hanging.

The applicable subheading for these wall decorations of ceramic tile will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other, of ceramic tile. The duty rate will be free.

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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division