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NY D85464

December 24, 1998

CLA-2-69:RR:NC:2:227 D85464


TARIFF NO.: 6907.90.00

Mr. Moshe Steinmetz
Shildan USA, Inc.
120 East Neck Road
Huntington, NY 11743

RE: The tariff classification of ceramic wall tiles, aluminum vertical base profiles and fastening clips from Germany.

Dear Mr. Steinmetz:

In your letter dated November 27, 1998, you requested a tariff classification ruling.

The subject merchandise consists of the following: unglazed ceramic wall tiles of terra-cotta, measuring 6 inches by 15 inches by 1 inch, which will be utilized to cover building exteriors; aluminum vertical base profiles; and fastening clips.

You inquire whether the instant ceramic tiles may be classified under subheading 6905.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. However, since these ceramic wall tiles are specially provided for elsewhere, consideration of classification under the above subheading is precluded.

The applicable subheading for these unglazed ceramic wall tiles will be 6907.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other unglazed ceramic flags and paving, hearth or wall tiles. The duty rate will be 16 percent ad valorem, noting that the rate of duty commencing in January of 1999 will be 15 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the aluminum vertical base profiles and the fastening clips. Your request for a classification ruling should include the chemical composition of these articles, whether the aluminum profiles are cut to length, and a representative sample of each item.

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

A copy of the ruling 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.


Robert B. Swierupski

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