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HQ 965351




May 6, 2002

CLA2 RR:CR:GC 965351 JGB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6908.10.20

Port Director
U.S. Customs Service
2350 N. Sam Houston E. Parkway,
Suite 900
Houston, TX 77032

RE: Internal Advice 01/014; Glazed Ceramic Tiles

Dear Director:

This is in response to your memorandum of November 28, 2001, forwarding Internal Advice Request (IA) 01/014, dated November 28, 2001, initiated by counsel on behalf of American Marazzi Tile, Inc. The IA seeks proper classification under the Harmonized Tariff Schedule of the United States (HTSUS) of small, glazed ceramic tiles. The current entries have been made through the Port of Houston. Samples were provided.

FACTS:

The tiles at issue are in five styles and are in various shapes, including curved surfaces referred to as Sink Round Angles (SRA) and Quarter Round Angles (QRA). All samples have a total surface area less than 38.7 centimeters square.

The importer provided an analysis of the tariff provisions and claimed the proper classification would be in subheading 6908.10.20, HTSUS, which provides for "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."

ISSUE:

Whether the tiles are classified according to the surface area restrictions of subheading 6908.10.20, HTSUS, or as other than meeting the surface area restrictions in subheading 6908.90.00, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The provisions under consideration are all within heading 6908, HTSUS, which, as indicated, provides for "Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing." At issue within the heading, under the control of GRI 6, is whether the instant tiles meet the description of "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." If the tiles meet this description, they are more specifically provided for in subheading 6908.10.20, HTSUS, than in the residual "Other" provision of subheading 6908.90.00, HTSUS.

The measurements undertaken on the instant tiles show that they meet the tariff language applicable to subheading 6908.10.20, HTSUS, namely, each being a tile, "the largest surface area of which is less than 38.7 cm²." This determination is in accord with the decision of Customs in New York Ruling Letter (NY) C82821, dated January 13, 1998, wherein certain tiles with rounded corners were classified in subheading 6908.10.20, HTSUS. That ruling follows the indications provided in the EN's to heading 6907 and 6908, that the headings include "bordering, capping, skirting, frieze, angle, corner or other fitting tile pieces employed for finishing off the facing, paving, etc.,work." Such examples make it clear that the rounded or irregularly shaped external surface is included within the headings.

HOLDING:

The tiles are classified in subheading 6908.10.2000, HTSUS, the provision for "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."

This decision should be mailed by your office to the party requesting internal advice no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division


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