The tariff classification of wall tiles from Thailand

N189396 November 14, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Kevin Giz Sonite Innovative Surfaces 3216 S. Broadway Los Angeles, CA 90007 RE: The tariff classification of wall tiles from Thailand Dear Mr. Giz: In your undated letter, received in this office on October 19, 2011, you requested a tariff classification ruling. Samples were provided with your letter. The tiles are divided into three main groups or lines. All of the tiles are composed of 99 percent polyester resin with small amounts of color pigments and hydrogen peroxide. They are of non-cellular construction. The tiles are not self-adhesive. The Mosaic Line consists of a group of small tiles, each measuring approximately ½ inch by ½ inch, imported on a plastic film that measures approximately 1 square foot. The sample you provided contains 324 small tiles on the plastic film. This plastic film is placed on the face of the tiles for protection and for alignment when placing the tiles on the wall. The tiles are spaced on the film to account for grouting. The film is removed after the tiles are installed. The small tiles themselves have slightly rounded corners. The Collection Line consists of shaped or patterned tiles, measuring approximately 6 inches by 6 inches, that are backed with a 100 percent cotton netting. The patterned tile itself does not form a continuous sheet or tile. Rather, individual small designs are affixed to the cotton netting to form the finished tile. When installed, the cotton netting will remain on the back of the tile and be obscured by the grout. The Tile Line is made up of individual tile pieces ranging in size from 3 inches by 3 inches to 6 inches by 6 inches. The sample tile is slightly curved and has rounded corners. The literature indicates that the tiles are manufactured with concave and convex curved surfaces to give a sense of depth and texture. These tiles are meant to be installed one at a time. As you requested, the samples will be returned. You suggest classification in headings 3920 and 3921 of the Harmonized Tariff Schedule of the United States, which provide for sheets and plates of plastics. However, the tiles do not meet the definition of sheets in headings 3920 and 3921. Though the tiles in the Mosaic Line and Tile Line are approximately rectangular, the corners of each of the individual tiles in both lines are rounded. The Collections Line consists of complex individual shapes and designs secured to a net. The individual shapes on the net are not rectangular and the finished patterned tile does not have straight edges. The applicable subheading for the Mosaic Line, Collection Line and Tile Line will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 3926.90.9980, HTSUS, which are products of Thailand, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division