The tariff classification of a ceramic roofing tile from Venezuela.
Issued January 16, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6905.10.0000
Headings: 6905
Product description
It has a curved-shape front, along one side, which measures about 3 3/4 inches high by 6 inches at its widest dimension. You claim that this merchandise should be properly classified under subheading 6905.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for architectural ornaments and other ceramic constructional goods. You note that the subject article will be utilized to enclose the gaps left open on the sides of the roof, in order to prevent the birds from flying into these gaps, and, therefore, should not be considered a roofing tile for classification purposes. However, since this item is so constructed as a tile for tariff purposes and is so designed to function as a roofing tile, consideration of classification under subheading 6905.90.0050, HTS, is precluded.
CBP rationale
The applicable subheading for this ceramic roofing tile, known as the "Bird Stopper," will be 6905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic roofing tiles.
Full text
NY 817678 January 16, 1996 CLA-2-69:RR:NC:GI 227 817678 CATEGORY: Classification TARIFF NO.: 6905.10.0000 Mr. Roly Portal Pronto Cargo Brokers, Inc. 7330 N.W. 66th Street Miami, FL 33166-3009 RE: The tariff classification of a ceramic roofing tile from Venezuela. Dear Mr. Portal: In your letter dated December 14, 1995, on behalf of Interclay Corporation, you requested a tariff classification ruling. The sample submitted is an oblong-shape ceramic roofing tile, known as the "Bird Stopper," which measures approximately 9 inches long by 3 inches wide and possesses small apertures that enable the tile to be secured to the roof. It has a curved-shape front, along one side, which measures about 3 3/4 inches high by 6 inches at its widest dimension. You claim that this merchandise should be properly classified under subheading 6905.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for architectural ornaments and other ceramic constructional goods. You note that the subject article will be utilized to enclose the gaps left open on the sides of the roof, in order to prevent the birds from flying into these gaps, and, therefore, should not be considered a roofing tile for classification purposes. However, since this item is so constructed as a tile for tariff purposes and is so designed to function as a roofing tile, consideration of classification under subheading 6905.90.0050, HTS, is precluded. The applicable subheading for this ceramic roofing tile, known as the "Bird Stopper," will be 6905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic roofing tiles. The rate of duty will be 13.5 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 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. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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