CLA-2-69:RR:NC:GI: 227 A85142

Mr. Ricky Villena

Custom House Brokers

7330 N.W. 66th Street

Miami, FL 33166-3009

RE: The tariff classification of unglazed ceramic tiles from Spain.

Dear Mr. Villena:

In your letter dated June 25, 1996, on behalf of Iberia Tiles Corp., you requested a tariff classification ruling.

The sample submitted is a square-shape unglazed ceramic tile, measuring approximately 12 1/2 inches by 12 1/2 inches, that will be utilized for exterior decks and patios.

The applicable subheading for these unglazed ceramic tiles will be 6907.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other unglazed ceramic flag and paving, hearth or wall tiles. The rate of duty will be 18 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 letter 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.

Sincerely,

Roger J. Silvestri

Director,

National Commodity

Specialist Division