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NY A84842


July 11, 1996

CLA-2-69:RR:NC:GI:227 A84842

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.10.1000; 6908.10.2000; 6908.90.0050

Ms. Karen MacGillivray

Tower Group International

128 Dearborn Street

Buffalo, NY 14207-3198

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of glazed tiles from Canada.

Dear Ms. MacGillivray:

In your letter dated June 13, 1996, on behalf of Florida Tile Industries, Inc., you requested a ruling on the status of glazed tiles from Canada under the NAFTA.

The merchandise at issue, known as "Hot Spots," consists of bisque tiles (unglazed tiles that have been fired once) which measure 2 inches by 2 inches with straight edges while others of the same size possess rounded edges, noting the remaining tiles measure from 1/2 inch by 6 inches to 6 inches by 6 inches. It is stated that these bisque tiles, produced in the United States, will be shipped to Canada where they will be glazed and fired and then returned to the United States.

You claim that the subject merchandise should be properly classified, under the NAFTA, within subheading 6908.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic tiles.

Further, you state that the subject tiles would qualify for a reduced duty-treatment under subheading 9802.00.50, HTS, which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: articles exported for repairs or alterations, with the duty assessed upon the value of the repairs or alterations.

Since the tiles measuring 2 inches by 2 inches are more specifically provided for elsewhere under heading 6908, HTS, consideration of classification under subheading 6908.90.0050, HTS, is precluded.

Moreover, based upon the information presented, it has been determined that the processes of glazing and firing are considered neither to be repairs nor alterations for purposes of subheading 9802.00.50, HTS, and, therefore, the subject tiles will not be eligible for reduced duty-treatment under that subheading when returned to the United States.

The applicable tariff provision for the glazed ceramic straight-edge tiles ("Hot Spots"), measuring 2 inches by 2 inches, will be 6908.10.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for glazed ceramic 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: having not over 3229 tiles per square meter, most of which have faces bounded entirely by straight lines. The general rate of duty will be 18 percent ad valorem.

The applicable tariff provision for the glazed ceramic round-edge tiles ("Hot Spots"), measuring 2 inches by 2 inches, will be 6908.10.2000, HTS, which provides for glazed ceramic 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: the largest surface area of which is less than 38.7 cm2. The general rate of duty will be 18 percent ad valorem.

The applicable subheading for the glazed ceramic tiles ("Hot Spots"), measuring 1/2 inch by 6 inches to 6 inches by 6 inches, will be 6908.90.0050, HTS, which provides for other glazed ceramic tiles. The general rate of duty will be 16.9 percent ad valorem.

The glazed ceramic straight-edge and round-edge tiles (measuring 2 inches by 2 inches), being wholly obtained or produced entirely in the territories of NAFTA countries (United States and Canada), will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The glazed ceramic tiles (measuring 1/2 inch by 6 inches to 6 inches by 6 inches), being wholly obtained or produced entirely in the territories of NAFTA countries (United States and Canada), will meet the requirements of HTSUS General Note 12 (b)(i), and will therefore be entitled to a rate of duty of 3.8 percent ad valorem under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.

Sincerely,


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