The tariff classification of ceramic tiles from Spain.

NY B84002 April 16, 1997 CLA-2-69:RR:NC:2: 227 B84002 CATEGORY: Classification TARIFF NO.: 6907.10.0000; 6908.90.0050 Ms. Mercedes Villar Obelisk Corp. 7800 NW 34th Street, #204 Miami, FL 33122 RE: The tariff classification of ceramic tiles from Spain. Dear Ms. Villar: In your letter dated March 26, 1997, you requested a tariff classification ruling. The samples submitted consist of the following ceramic tiles: a) an oblong-shape glazed floor tile, known as the "Friso Bernini Clasico Cobre," which measures approximately 7 3/4 inches long by 3 1/4 inches wide; b) an oblong-shape glazed floor/wall tile, known as the "Frontal Murano," which measures approximately 9 1/2 inches long by 6 1/2 inches wide; c) an oblong-shape glazed floor tile, known as the "Tira Frutal," which measures about 10 inches long by 3 inches wide; d) an oblong-shape glazed floor tile, known as the "Friso Trenza Ocre," which measures about 7 3/4 inches long by 2 3/4 inches wide; e) a square-shape unglazed floor tile, known as the "Taco Bernini Baroco," which measures nearly 1 1/2 inches (4 cm) by 1 1/2 inches (4 cm). It is stated that these items will be used to embellish walls and floors as inserts, thereby functioning as decorative pieces for facings as well as finishing decorative themes. You claim that this merchandise should be properly classified under subheading 6913.90.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles...of earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze, and mottled, streaked or solidly colored brown to black with metallic oxide or salt. It has been determined, however, that these tiles do not meet the criteria as outlined in the above subheading. Moreover, although these tiles possess decorative features, they are nevertheless of the same class or kind of merchandise which serve to function as floor or wall tiles that are specifically provided for elsewhere in the tariff, thereby precluding consideration of classification under heading 6913, HTS. The applicable subheading for the oblong-shape glazed ceramic tiles will be 6908.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic flags and paving, hearth or wall tiles. The rate of duty will be 15.8 percent ad valorem. The applicable subheading for the unglazed square-shape ceramic tile will be 6907.10.0000, HTS, which provides for unglazed ceramic flags and paving, hearth or wall tiles...tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm. The rate of duty will be 17 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 George Kalkines at 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division