A81930 A8 Ruling Active

The tariff classification of non-ceramic floor and wall tiles from Morocco

Issued June 17, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.19.1400

Headings: 6810

Product description

You indicated in your letter that these tiles will be principally used for both commercial and residential projects, indoor and outdoor. The laboratory confirmed that the sample consists of two layers. The surface layer is composed essentially of calcareous and silicate stone in an inorganic cement matrix plus colorant. The bottom layer is composed of dolomitic and silicate stone in an inorganic cement matrix.

CBP rationale

The applicable subheading for the non-ceramic floor and wall tiles will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other.

Full text

NY A81930 June 17, 1996 CLA-2-68:RR:NC:GI:226 A81930 CATEGORY: Classification TARIFF NO.: 6810.19.1400 Mr. Pascale Troupin Clair Soleil, Inc. D.C.O.T.A. 1855 Griffin Rd., Suite A-407 Dania, FL 33004 RE: The tariff classification of non-ceramic floor and wall tiles from Morocco Dear Mr. Troupin: In your letter dated March 13, 1996, you requested a tariff classification ruling regarding non-ceramic floor and wall tiles. A sample of this product was submitted with your request and sent to our Customs laboratory for analysis. You indicated in your letter that these tiles will be principally used for both commercial and residential projects, indoor and outdoor. The laboratory confirmed that the sample consists of two layers. The surface layer is composed essentially of calcareous and silicate stone in an inorganic cement matrix plus colorant. The bottom layer is composed of dolomitic and silicate stone in an inorganic cement matrix. The applicable subheading for the non-ceramic floor and wall tiles will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other. The rate of duty will be 16.2 percent ad valorem. 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 Jacob Bunin at 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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