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NY 884072




CLA-2-69:S:N:N3:227 884072

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6908.90.00 and 6910.10.00
Mr. Orlando Garcia
Orlando Garcia and Associates
P.O. Box 29021
65th Inf. Station
Rio Piedras, P.R. 00929-0021

RE: The tariff classification of ceramic tiles and bathroom sanitary fixtures from Peru.

Dear Mr. Garcia:

In your letter dated March 11, 1993, you requested a tariff classification ruling.

The samples submitted are glazed ceramic wall tiles measuring 15 cm by 15 cm and glazed ceramic floor/wall tiles measuring 20 cm by 20 cm. Further, there was a catalog submitted on various porcelain bathroom fixtures (the Sifon Jet Line) which consist of the following: a water closet bowl with flush tank, a bidet and two sinks (one with and one without a stand).

The applicable subheading for the ceramic floor and wall tiles will be 6908.90.00, 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.

The applicable subheading for the porcelain bathroom sanitary ware will be 6910.90.00, HTS, which provides for ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks...similar sanitary fixtures. The rate of duty will be 7.2 percent ad valorem.

Articles classifiable under subheading 6908.90.00, HTS, which are products of Peru, are entitled to duty free treatment under the Andean Trade Preference Act upon compliance with all applicable regulations.

Articles classifiable under subheading 6910.10.00, HTS, which are products of Peru, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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