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NY 884171

June 29, 1993

CLA-2-69:S:N:N3:227 884171


TARIFF NO.: 6907.90.0000; 6907.10.0000

Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of tiles from Japan.

Dear Mr. Johnson:

In your letter dated March 18, 1993, on behalf of Cerco Industries Ltd., you requested a tariff classification ruling.

The tiles at issue are made of crushed ground granite and clay, fired to form tiles of natural stone appearance. The tiles are products of Japan that will be imported into and sold out of Canada. There are eleven different tiles in question that are identified as items SGI-100-1/2/3/14/15/16/17/18/ 19/20/ and 21. Items SGI-100-1/ and 2 have sides which measure more than 7 cm. The balance of the subject tiles have sides which measure less than 7 cm. A sample of each tile was submitted and forwarded to the Customs laboratory for analysis. The laboratory reported that each tile qualified as a ceramic article for Customs purposes.

The applicable subheading for the items SGI-100-1/ and 2 will be 6907.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other unglazed ceramic tiles. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the balance of the tiles will be 6907.10.0000, (HTS), which provides for unglazed ceramic tiles with sides which measure less than 7 cm. The rate of duty will be 20 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.


Jean F. Maguire
Area Director

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