The tariff classification of porcelain ceramic slabs from Spain.
Issued March 17, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6914.10.8000
Headings: 6914
Product description
You state that these slabs measure approximately 125 inches long by 59 inches high by .24 inches thick, and are made of porcelain ceramic. From the information you provided, after importation the slabs will be professionally cut to size and shape for a variety of purposes, including flooring, countertops, and wall applications, particularly in kitchens and bathrooms. In your ruling request you suggest classification of the porcelain ceramic slabs in 6810.99.0010, Harmonized Tariff Schedule of the United States (HTSUS) as agglomerated quartz slabs for countertops. However, these are not agglomerated quartz slabs; they are made of porcelain ceramic. Classification in 6810.99.0010 is precluded.
CBP rationale
The applicable subheading for the porcelain ceramic slabs will be 6914.10.8000, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.
Full text
N261870 March 17, 2015 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6914.10.8000 Ms. Glenda Valdez M S International Inc. 2095 N. Batavia Street Orange, CA 92865 RE: The tariff classification of porcelain ceramic slabs from Spain. Dear Ms. Valdez: In your letter dated February 12, 2015, you requested a tariff classification ruling. The merchandise under consideration is described as manufactured technical slabs. A sample of a piece of a slab was submitted with your ruling request and will be returned to you. You state that these slabs measure approximately 125 inches long by 59 inches high by .24 inches thick, and are made of porcelain ceramic. From the information you provided, after importation the slabs will be professionally cut to size and shape for a variety of purposes, including flooring, countertops, and wall applications, particularly in kitchens and bathrooms. In your ruling request you suggest classification of the porcelain ceramic slabs in 6810.99.0010, Harmonized Tariff Schedule of the United States (HTSUS) as agglomerated quartz slabs for countertops. However, these are not agglomerated quartz slabs; they are made of porcelain ceramic. Classification in 6810.99.0010 is precluded. The applicable subheading for the porcelain ceramic slabs will be 6914.10.8000, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.” The general rate of duty will be 9 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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