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NY 812464





CLA-2-69:S:N:N3:227 812464

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.90.00

Mr. David P. Kratt
D. Kratt International, Inc.
841 Sivert Drive
Wooddale, IL 60191

RE: The tariff classification of ceramic floor tiles from Italy.

Dear Mr. Kratt:

In your letter dated July 3, 1995, on behalf of Trans Ceramica, Ltd., you requested a tariff classification ruling.

The samples submitted consist of glazed ceramic floor tiles, with surface areas of 4 inches, that are designed to be used as floor tiles.

Since you note that the instant articles, which resemble agglomerated marble or granite tiles, are composed of artificial stone, it is claimed that this merchandise should be properly classified under subheading 6810.19, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cement, of concrete or of artificial stone, whether or not reinforced. However, the production cycle of the tiles' constituents indicates that the raw materials have undergone a process which qualifies the subject merchandise to be of ceramic, thereby precluding consideration of classification under subheading 6810.19, HTS.

The applicable subheading for the glazed ceramic floor tiles will be 6908.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic flags and paving tiles. The rate of duty will be 18 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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