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I84858 I8 Ruling Active

The tariff classification of floor and wall tiles and slabs consisting of sand agglomerated with plastic resin from Italy

Issued October 10, 2002 by U.S. Customs and Border Protection.

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I8 I84858 (October 10, 2002)

Tariff classification

HTS codes: 6810.99.00, 6810.19.12

Headings: 6810

Product description

The samples were sent to our Customs laboratory for analysis. You indicated that the products will be imported either in the form of floor and wall tiles (of 12” x 12”, 14” x 14”, 16” x 16" and 24” x 24”) or in the form of large slabs (of 120” x 55”). The slabs will be used as countertop surfaces. You indicated that some of the products may contain small amounts of unevenly distributed marble, granite, glass or sea shells; however, sand uniformly agglomerated with plastic resin is present throughout the body of each article. Analysis of the samples by our U.S. Customs Laboratory does not conflict with your statement that these products consist of sand agglomerated with plastic resin.

CBP rationale

The applicable subheading for the floor and wall tiles of sand agglomerated with plastic resin will be 6810.19.12, Harmonized Tariff Schedule of the United States (HTS) which provides for articles of. The applicable subheading for the large slabs (120” x 55”) of sand agglomerated with plastics resin will be 6810.99.00, HTS, which provides for articles of.

Full text

NY I84858 October 10, 2002 CLA-2:RR:NC:2:226 NY I84858 CATEGORY: Classification TARIFF NO.: 6810.19.12; 6810.99.00 Ms. Linda Highwood Verona Marble Company. 8484 Endicott Lane Dallas, TX 75227 RE: The tariff classification of floor and wall tiles and slabs consisting of sand agglomerated with plastic resin from Italy Dear Ms. Highwood: In your letter dated August 5, 2002 you requested a tariff classification ruling regarding products consisting of sand agglomerated with plastic resin. Samples of products named Crema Madre Perla, Nero Stardust, Australia, Baltica and Catalina were submitted with your ruling request. The samples were sent to our Customs laboratory for analysis. You indicated that the products will be imported either in the form of floor and wall tiles (of 12” x 12”, 14” x 14”, 16” x 16" and 24” x 24”) or in the form of large slabs (of 120” x 55”). The slabs will be used as countertop surfaces. You indicated that some of the products may contain small amounts of unevenly distributed marble, granite, glass or sea shells; however, sand uniformly agglomerated with plastic resin is present throughout the body of each article. Analysis of the samples by our U.S. Customs Laboratory does not conflict with your statement that these products consist of sand agglomerated with plastic resin. The applicable subheading for the floor and wall tiles of sand agglomerated with plastic resin will be 6810.19.12, Harmonized Tariff Schedule of the United States (HTS) which provides for articles of...artificial stone...tiles, flagstones, bricks and similar articles: other: floor and wall tiles: of stone agglomerated with binders other than cement. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the large slabs (120” x 55”) of sand agglomerated with plastics resin will be 6810.99.00, HTS, which provides for articles of...artificial stone...other articles: other. The rate of duty will be free. 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 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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