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NY 886771

August 06, 1993

CLA-2-69:S:N:N3:227 886771


TARIFF NO.: 6908.90.0000; 6810.19.1400

Ms. Sandra L. Haupt
Tower Group Int'l., Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of ceramic and stone tiles from Malta.

Dear Ms. Haupt:

In your letter dated May 26, 1993, on behalf of your client, Hal Mann Tiles, Inc., you requested a tariff classification ruling.

The tiles submitted, which are stated to be used for floor and wall coverings, consist of the following:
a) a glazed ceramic tile measuring approximately 10 inches by 8 inches;
b) a stone tile, composed of agglomerated minerals, which has an average thickness of 12.2 mm with the bevel of its four sides measuring approximately 1.7 mm.

You note that the ceramic tile may be properly classified under subheading 6907.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other unglazed ceramic tiles. However, since this tile has been determined to be glazed, consideration of classification under the above subheading is precluded.

You also refer to the remaining stone tile as a "marble tile". A sample of this item, which was submitted with your ruling request, was then sent to our Customs laboratory for analysis.

You feel that this tile should be classified as a marble tile under subheading 6802.91, HTS. However, analysis by our Customs laboratory has proven that the product is not marble. Our laboratory has indicated that this tile actually consists of other stone (stone other than marble) which has been agglomerated with binders. Therefore, the merchandise may not be classified as marble in subheading 6802.91, HTS.

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

The applicable subheading for the tile of agglomerated stone will be 6810.19.1400, HTS, which provides for articles of artificial stone...tiles... other: floor and wall tiles: other. The rate of duty will be 21 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight July 4, 1993. There is the possibility that legislation will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheading 6810.19.1400, HTS, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations.

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

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