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NY 803835




November 30, 1994

CLA-2-69:S:N:N3:227 803835

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.90.0000

Ms. Diana J. Murphy
Kerr-Hays Company
P.O. Box 711
Ligonier, PA 15658

RE: The tariff classification of a glazed ceramic tile from Taiwan.

Dear Ms. Murphy:

In your letter dated November 1, 1994, you requested a tariff classification ruling.

The sample submitted is a square-shape, glazed ceramic tile which measures appproximately 5 3/4 inches by 5 3/4 inches. It is noted that this tile will be imprinted with the "Coca-Cola" logo. Further, it is stated that the tile will be used as a top for a wrought iron table.

You claim that this merchandise should be properly classified under subheading 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles, other than of porcelain or china. However, since this tile is of the same class or kind of merchandise which is principally utilized as floor and wall tiles, classification under the above subheading is precluded.

The applicable subheading for this glazed ceramic tile will be 6908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic flags and 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

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