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The tariff classification of a porcelain ceramic surface from Spain.
Issued March 14, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N302702 (March 14, 2019)
Tariff classification
HTS codes: 6914.10.8000
Headings: 6914
Product description
This analysis has been completed. From the information you provided, ITOPKER is imported in slabs which measure 10.5 feet long by 5.3 feet wide by .5 to 1.37 inches thick. After importation, they will be cut to size and shape for a variety of purposes, such as countertops, wall facings, and furniture components. In your ruling request, you refer to ITOPKER as both agglomerated stone and stoneware. However, laboratory analysis has determined that ITOPKER is comprised of porcelain ceramic.
CBP rationale
The applicable subheading for the ITOPKER will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic articles: Of porcelain or china: Other.
Full text
N302702 March 14, 2019 CLA-2-69:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6914.10.8000 Mr. George Nuñez A Customs Brokerage 1900 NW 97th Avenue Doral, FL 33172 RE: The tariff classification of a porcelain ceramic surface from Spain. Dear Mr. Nuñez: In your letter dated December 18, 2018, you requested a tariff classification ruling on behalf of your client, Iberia Tiles. The merchandise under consideration is referred to as “ITOPKER.” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. From the information you provided, ITOPKER is imported in slabs which measure 10.5 feet long by 5.3 feet wide by .5 to 1.37 inches thick. After importation, they will be cut to size and shape for a variety of purposes, such as countertops, wall facings, and furniture components. In your ruling request, you refer to ITOPKER as both agglomerated stone and stoneware. However, laboratory analysis has determined that ITOPKER is comprised of porcelain ceramic. The applicable subheading for the ITOPKER will be 6914.10.8000, Harmonized Tariff Schedule of the United States (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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
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