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NY 812222

CLA-2-69:S:N:N3:227 812222


TARIFF NO.: 6908.90.0050

Mr. Edward N. Jordan
Yusen Air & Sea Service (USA) Inc.
361 North Oak Street
Inglewood, CA 90302

RE: The tariff classification of ceramic wall tiles from Korea.

Dear Mr. Jordan:

In your letter dated June 28, 1995, on behalf of the Los Angeles Tile Company, you requested a tariff classification ruling.

The samples submitted consist of two square ceramic tiles, with surface areas of 9 inches, that are glazed and then decorated with high-detailed, sculpted ornaments consisting of a teacup with saucer and a flower's head. It is noted that the bottom of these tiles indicate the marking of "Korea." It is stated that while the glazed tiles originate from Korea, the ornaments bonded to these tiles originate from Japan, noting that the completed articles are then reglazed.

You assume, with respect to the classification and marking of the merchandise, that the proper country of origin for the subject tiles will be Japan in noting that the Korean tiles have been substantially transformed through the addition of the more expensive Japanese ornaments bonded onto them. Regardless of the value and the decorative features of these ornaments, the instant articles are still essentially wall tiles that are used in the household, and, therefore, are considered to be of Korean origin. The applicable subheading for the subject glazed wall tiles will be 6908.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic wall tiles. The rate of duty will be 18 percent ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order for this merchandise to be in compliance with the above marking regulations, the word "Korea," which appears at the bottom of the tile, should be made to appear more legible (the current marking is not readily visible) and preceded by the words of "Made in," or "Product of." Further, in reference to the ornamental portion of the article, the marking indicating the country of origin of Korea should be followed by the wording "Decorated in Japan."

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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