The tariff classification of glass/stone tiles on a mesh backing from China
Issued February 13, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7016.90.1050
Headings: 7016
GRI rules applied: GRI 3(c)
Product description
The product under consideration consists of a combination of glass and stone mosaic tiles glued onto a mesh backing. You indicated in your letter that the glass tiles are molded and the composition of the stone tiles is travertine and marble. Each sheet of glass/stone tiles measures approximately 305mm x 305mm x 8mm. You indicated in your letter that the glass/stone mosaic tiles will be used as flooring tiles, wall tiles and countertops. Since the glass tiles and the stone tiles are of equal importance, neither component imparts the essential character of the product. Therefore, the classification of the composite good is based on the applicable provision which appears last in the Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation, GRI 3(c).
CBP rationale
The applicable subheading for the glass/stone tiles on a mesh backing will be 7016.90.1050, HTSUS, which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass.
Full text
N200464 February 13, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7016.90.1050 Ms. Esther Kim Janet M. Kim Customs Broker 15342 Hawthorne Blvd. Suite #212 Lawndale, CA 90260 RE: The tariff classification of glass/stone tiles on a mesh backing from China Dear Ms. Kim: In your letter dated January 11, 2012, on behalf of your client, J-Sonic Services, Inc., you requested a tariff classification ruling regarding a mesh backed sheet of mosaic glass/stone tiles. A representative sample was submitted with your ruling request. The product under consideration consists of a combination of glass and stone mosaic tiles glued onto a mesh backing. You indicated in your letter that the glass tiles are molded and the composition of the stone tiles is travertine and marble. Each sheet of glass/stone tiles measures approximately 305mm x 305mm x 8mm. You indicated in your letter that the glass/stone mosaic tiles will be used as flooring tiles, wall tiles and countertops. Since the glass tiles and the stone tiles are of equal importance, neither component imparts the essential character of the product. Therefore, the classification of the composite good is based on the applicable provision which appears last in the Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation, GRI 3(c). The applicable subheading for the glass/stone tiles on a mesh backing will be 7016.90.1050, HTSUS, which provides for paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass. The rate of duty will be eight 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/. 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, Thomas J. Russo Director National Commodity Specialist Division
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