United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0950524 - HQ 0950713 > HQ 0950668

Previous Ruling Next Ruling



HQ 950668


June 24, 1992

CLA-2 CO:R:C:M 950668 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6907.90.00

District Director
U.S. Customs Service
150 North Royal
Mobile, Alabama 36602

RE: Protest No. 1901-90-000028; tile; Additional U.S. Note 1 to Chapter 69; ceramic

Dear Sir:

This is in response to the Application for Further Review of Protest No. 1901-90-000028 dated September 6, 1990, which pertains to the tariff classification of tile under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles under consideration are Terra Paver Products, Mirage tiles. The protestant, American Olean Tile Co., entered the tile under subheading 6907.90.00, HTSUS, which provides for "Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing...Other." The protestant states that the Mirage tiles are made from top quality clays, feldspars and quartz. These materials are combined, ground and then spray dried to produce a well blended powder for pressing. The spray dried material is then transferred to a large tonnage press where it is pressed into tile shape. The tiles are then fired at 1250 degrees Celsius (2280 degrees Fahrenheit) where the quartz melts and fuses the product into an impervious porcelain ceramic tile.

However, the tiles were liquidated under subheading 6810.19.14, HTSUS, which provides for "Articles of cement, of concrete or of artificial stone, whether or not reinforced... Tiles, flagstones, bricks and similar articles...Other...Floor and wall tiles...Other." This classification was based on Laboratory Report No. 5-90-30642-001 dated January 11, 1990, which examined a red-brown unglazed tile measuring approximately 19.7 x 8.1 cm on its face and 0.8 cm in thickness. The lab report found that the tile was a man-made article of predominantly silicon dioxide and appeared to be made using some ground rock material. The lab report concluded that the tile did not meet the requirements of a ceramic according to Additional U.S. Notes 1 and 5 to Chapter 69. However, the lab report did not state which requirements were not meet.

To determine which requirements of Additional U.S. Notes 1 and 5 to Chapter 69 were not met, samples of the Mirage tiles, two unglazed tiles with a 0.7 cm thickness, one having gray body and the other a red body, were once more examined in Laboratory Report No. 5-92-30373-002 dated April 14, 1992. This lab report found that the tiles are ceramic articles and fulfill the requirements of Additional U.S. Note 1 to Chapter 69. The lab report further stated that when the samples were reheated to pyrometric cone 020 they did not become less porous or more dense and that they have a water absorption value of 0.3 percent.

ISSUE:

Are the Mirage tiles properly classified under subheading 6907.90.00, HTSUS, as other unglazed ceramic articles, or under subheading 6810.19.15, HTSUS, as articles of artificial stone?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

Ceramic tiles are classified in subheading 6907.90.00, HTSUS, as other unglazed ceramic articles, making the Chapter 69 notes applicable to this tariff classification. Additional U.S. Note 1 to Chapter 69 states that:

For the purposes of this chapter, a "ceramic article" is a shaped article having a glazed or unglazed body of crystalline or substantially crystalline structure, the body of which is composed essentially of inorganic nonmetallic substances and is formed and subsequently hardened by such heat treatment that the body, if reheated to pyrometric cone 020, would not become more dense, harder, or less porous, but does not include any glass articles.

Based on the Laboratory Report #5-92-30373-002, we are of the opinion that the tile at issue is a ceramic article which is properly classified in Chapter 69. Specifically, the proper tariff classification of the ceramic tiles is under subheading 6907.90.00, HTSUS, which provides for "Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing...Other."

HOLDING:

The ceramic tiles are properly classified under subheading 6907.90.00, HTSUS, which provides for "Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing...Other."

This protest should be granted. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division?

Previous Ruling Next Ruling

See also: