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NY 801808




December 13, 1994

CLA-2-69:S:N:N3:227 801808

CATEGORY: CLASSIFICATION

TARIFF NO.: 6907.10.0000; 6907.90.0000

Mr. Warren Held
American Cargo Express, Inc.
Rte. 1 & 9 South, Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of unglazed ceramic paving tiles from Taiwan.

Dear Mr. Held:

In your letter dated September 1, 1994, on behalf of your client, Rai Yee Industry Co. (USA) Inc., you requested a tariff classification ruling. The sample submitted was sent for laboratory analysis and, therefore, cannot be returned as requested.

The merchandise at issue consists of nearly two dozen unglazed ceramic paving tiles (consisting of granite and stone powders fired at high temperatures) that measure 10 mm, 15 mm and 20 mm in thickness and range in size from 2 inches by 2 inches to 23.2 inches by 11.4 inches. It is stated that they will be utilized for paving roads.

You claim that these tiles should be properly classified under subheading 6908.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glazed ceramic flags and paving tiles...the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: other.

However, in regard to the subject merchandise at issue, it is noted that the tiles measuring 2.75 inches and over in size, have exceeded the dimension contained in the above subheading and, therefore, consideration of classification under subheading 6908.10, HTS, is precluded. Further, since all the tiles have been determined to be unglazed, classification under heading 6908, HTS, is also precluded from consideration.

The applicable subheading for the unglazed ceramic paving tiles, measuring 2 inches by 2 inches in size, will be 6907.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for unglazed ceramic paving tiles...whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the unglazed ceramic paving tiles, measuring 2.75 inches and over in size, will be 6907.90.0000, HTS, which provides for other unglazed ceramic paving tiles. The rate of duty will be 20 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

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