CLA-2-69:OT:RR:NC:N1:128
Frances Rudas
Simply Systems
Zona Industrial de Nelas, 36 Nelas, Viseu 3520-096 Portugal
RE: The tariff classification of a ceramic surface from Portugal.
Dear Ms. Rudas:
In your letter dated May 12, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Simplyceram. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, Simplyceram is available in lengths of 57 inches and 118 inches, widths varying from 4 inches to 39 inches, and thicknesses of .6 inches, .9 inches, and 1.7 inches. The sample of the .6-inch-thick surface consisted of a beveled ceramic top layer which measured approximately .12 inches thick, backed by a PVC core which measured approximately .37 inches thick. The sample of the .9-inch-thick surface was comprised of a beveled ceramic top layer which measured approximately .14 inches thick, backed by two layers of .06-inch-thick fiberglass-reinforced polyester sandwiching a .61-inch-thick polyurethane foam core. The sample of the 1.7-inch-thick surface is made up of a beveled ceramic top layer which measured approximately .07 inches thick, backed by two layers of .07-inch-thick fiberglass-reinforced polyester sandwiching a 1.4-inch-thick polyurethane foam core. You state that the Simplyceram is a surface designed for use as countertops, backsplashes, and kitchen islands. It can be imported ready to install, or may require further processing after importation, such as cutting to size or adding cut-outs.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Simplyceram surface is constructed of different materials that are classified in different headings. As such, it is a composite good, and is not classifiable in accordance with GRI 1.
GRI 3(b) provides that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The ceramic component provides the essential character of the Simplyceram surface.
In your ruling request you state that the ceramic component of the Simplyceram surface is made of porcelain ceramic. However, laboratory analysis has found that it does not meet the definition of “porcelain” as set forth in Chapter 69, Additional U.S. Note 5(a). As such, it cannot be classified as porcelain ceramic.
The applicable subheading for the Simplyceram surface will be 6914.90.8000, HTSUS, which provides for “Other ceramic articles: Other: Other.” The general rate of duty will be 5.6 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division