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NY 881863




February 10. 1993

CLA-2-69:S:N:N3:227 881863

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.90.0000

Ms. Elena Fernandez
A.G. Custom Broker
2515 N.W. 72nd Ave.
Miami, Fl. 33122

RE: The tariff classification of glazed ceramic tile from Spain.

Dear Ms. Fernandez:

In your letter dated January 8, 1993, on behalf of J.V. Service Import Company, you requested a tariff classification ruling.

Three samples of the tile at issue were submitted. One tile measures 1.25 by 6 inches and the other two tiles measure 3 by 6 inches. The tiles are glazed and decorated on one surface. Most of the decoration is stated to be a number or a letter, in order to spell names and addresses. You indicate that the tiles are principally used to decorate the outside of a house, on patios, tabletops and countertops (principally in restaurants).

You suggest classifying the tiles under subheading 6913.90.20, HTS, the provision for other ornamental articles of ceramic tile, on the basis that the tiles are of an ornamental nature. The articles, referred to in subheading 6913.90.20, HTS, are ceramic wall ornaments, such as plaques, that are imported incorporating fittings in order to hang the ornament. The subject tiles in question are unbacked and are not of the class or kind of tile classified as ornamental. Basically the glazed tiles at issue are no different than tiles used for floors and walls. Therefore, they are classified under the same provision as ceramic floor and wall tiles.

The applicable subheading for the glazed ceramic tiles will be 6908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic paving, hearth or wall tiles. The rate of duty will be 19 percent ad valorem .

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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