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NY 862817


MAY 10 1991

CLA-2:69:S:N:N3D:227 862817

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.90.0000

Chas. D. Heilpern
H & H Shipping Co., Inc.
120 Sylvan Avenue
P.O. Box 1796
Englewood Cliffs, NJ 07632

RE: The tariff classification of a ceramic floor tile from Lebanon.

Dear Mr. Heilpern:

In your letter dated April 25, 1991, on behalf of your client, Ultima Elegante, Inc., you requested a tariff classification ruling.

The submitted sample is a glazed ceramic square floor tile which mea- sures approximately 7.75 inches by 7.75 inches and possesses a floral/bird like design print.

You feel that the subject merchandise is more properly classified under subheading 6908.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glazed ceramic flags and paving...tiles...the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: other: the largest surface area of which is less than 38.7 cm square. However, in noting both your submitted diagram and the sample at issue, it is apparent that the size of the instant tile well exceeds the measurements noted in the above subheading, thereby pre- cluding classification under that subheading.

The applicable subheading for the above floor tile will be 6908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for glazed ceramic flags and paving...tiles...other. The rate of duty will be 19 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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