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HQ 962146




October 2, 1998

CLA-2 RR:CR:GC 962146 PH

CATEGORY: CLASSIFICATION

TARIFF NOs.: 6908.10.20; 6908.10.10

Port Director
U.S. Customs Service
610 S. Canal Street
Chicago, IL 60607

RE: Protest 3901-97-100793; glazed ceramic tiles; not over 3229 tiles per square meter; HQ 957893

Dear Port Director:

This is our decision on protest 3901-97-100793, against your classification under the Harmonized Tariff Schedule of the United States (HTSUS) of certain glazed ceramic tiles.

FACTS:

The merchandise is invoiced as "... GLAZED CERAMIC TILES OF MALAYSIA ORIGIN (Mount[e]d on Mesh) ... 2.1/4" x 2.1/4" SQUARE CORNER TILES ...". The entry was filed on September 5, 1996, with classification in subheading 6908.10.20, HTSUS (duty-free under the Generalized System of Preference (GSP)) and liquidated on December 20, 1996, with classification in subheading 6908.10.10, HTSUS, (18% ad valorem). The importer's broker filed this protest on March 20, 1997, contending that classification should be in subheading 6908.10.20, HTSUS, with duty-free treatment under the GSP for merchandise of Malaysia.

The HTSUS subheadings under consideration are as follows:

6908.10.10 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing: Tiles, cubes and similar articles, 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 1996 general column one rate of duty for goods classifiable under this provision is 18% ad valorem; GSP treatment is not available for goods classifiable under this provision.

6908.10.20 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing: Tiles, cubes and similar articles, 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: ... Other: The largest surface area of which is less than 38.7 cm2.

The 1996 general column one rate of duty for goods classifiable under this provision is 18% ad valorem; articles classifiable under this provision which are the growth, product, or manufacture of Malaysia are eligible for duty-free treatment under the GSP.

ISSUE:

Whether the tiles, 2 1/4" by 2 1/4" in size, are classifiable as glazed ceramic tiles having not over 3229 tiles per square meter in subheading 6908.10.10, HTSUS, or other glazed ceramic tiles in subheading 6908.10.20, HTSUS.

LAW AND ANALYSIS:

Initially, we note that the protest was timely filed (i.e., within 90 days after but not before the notice of liquidation; see 19 U.S.C. 1514(c)(3)(A)) and the matter protested is protestable (see 19 U.S.C. 1514(a)(2) and (5)).

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

According to the invoice for the protested entry, the dimensions of the tiles are 2 1/4 inches by 2 1/4 inches. There is no evidence to contradict this. The number of tiles of this size per square meter is substantially less than 3229 (i.e., 1 meter = 39.37 inches (Webster's New World Dictionary of American English, 3rd Coll. Ed., "meter"); 39.37 X 39.37 = 1549; 2.25 X 2.25 = 5.06; 1549 รถ 5.06 = 306.13 tiles per square meter). Therefore, inasmuch as the tiles under consideration have not over 3229 tiles per square meter, they are classifiable in subheading 6908.10.10, HTSUS. This is consistent with Headquarters Ruling Letter (HQ) 957893 dated February 12, 1997, in which tiles 2" X 2" in size were held to be classifiable in subheading 6908.10.10, HTSUS.

HOLDING:

The tiles, 2 1/4" by 2 1/4" in size, are classifiable as glazed ceramic tiles having not over 3229 tiles per square meter in subheading 6908.10.10, HTSUS.

The protest is DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed, with the Customs Form 19, by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director,

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