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NY 816878

CLA-2-69:RR:NC:GI: 227 816878


TARIFF NO.: 9802.00.80

Mr. Steve Agnew
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231

RE: The eligibility of glazed ceramic tiles imported from Canada for reduced-duty treatment under subheading 9802.00.80, HTSUS.

Dear Mr. Agnew:

In your letter received in this office on November 24, 1995, you requested whether U.S.- produced ceramic tiles, which are glazed in Canada, are eligible for reduced duty-treatment under subheading 9802.00.80, Harmonized Tariff Schedule of the United States, when returned.

The samples submitted consist of three unglazed, square-shape ceramic tiles measuring approximately 5 inches, 18 inches and 36 inches of their total surface area. It is stated that these tiles, produced in the United States, will be shipped to Canada where they will be glazed for finishing purposes and then returned to the United States. Further, it is noted that the finished tiles will be packaged, upon importation, in sealed boxes on pallets, noting your intention of marking these sealed packages with the wording "Tile Glazed in Canada."

You inquire whether the subject merchandise would qualify for a reduced duty-treatment under subheading 9802.00.80, HTSUS, which provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

Based on the information presented, it has been determined that the process of glazing is not considered to be an operation incidental for purposes of subheading 9802.00.80, HTSUS, and, therefore, the instant tiles will not be eligible for reduced duty-treatment under that subheading when returned to the United States.

In regard to the proper manner of marking these items, this office finds that the wording "Tile Glazed In Canada" is an acceptable form of marking for each sealed package.

This ruling is being issued under the provisions of Section 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.


Roger J. Silvestri

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