HQ 085429: Classification of wall and floor tiles

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085429

                                    January 4, 1990


            CLA-2 CO:R:C:G  085429 DRR  842712

            CATEGORY:  Classification

            TARIFF NO.:  6810.19.10

            Mr. Mike Field
            Geo. S. Bush & Co., Inc.
            1400 Exchange Building
            821 Second Avenue
            Seattle, Washington, 98104

            Re:  Classification of wall and floor tiles

            Dear Mr. Field:

                 This is in reference to your letter dated September 1,
            1989, requesting, on behalf of your clients Fabienne and
            Rodrigo Pereira, the classification of various floor and wall
            tiles under the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA).

            FACTS:

                 The merchandise at issue consists of 12 x 12 inch wall
            tiles and smaller mosaic or cube type tiles, approximately 1 x
            1.5 inches.  The tiles are made of quartz agglomerated with
            plastic resins.  They will be imported from France, either
            already formed as tiles or as loose granules which are mixed
            with resins at the time of application to a floor or wall
            surface.

            ISSUE:

                 Whether the tiles at issue are classifiable under
            subheading 6810.19.10, HTSUSA.

            LAW AND ANALYSIS:

                 Classification of merchandise is in accordance with the
            General Rules of Interpretation (GRI), taken in order.  GRI 1
            provides that classification shall be determined according to
            the terms of the headings and any relative section or chapter
            notes.  















                                          -2-


            Heading 6810, HTSUSA, provides for articles of cement, of
            concrete, or of artificial stone, whether or not reinforced,
            tiles, flagstones, bricks and similar articles.

                 The Explanatory Notes to the HTSUSA may be consulted for
            guidance as to the correct interpretation of the various
            HTSUSA provisions.  The Explanatory Notes for subheading 6810
            state that "Artificial stone is an imitation of natural stone
            obtained by agglomerating pieces of natural stone or crushed
            or powdered natural stone...with lime or cement or other
            binders (e.g. plastics)."  The Explanatory Notes for
            subheading 6802 state that "Articles such as slabs, tiles,
            etc., obtained by agglomerating pieces of natural stone with
            cement or other binders (e.g. plastics) and statuettes,
            pillars, cups, etc., made of molded and agglomerated stone
            powder or granules, are classified as artificial stone
            articles in heading 68.10."  Although the term "tile" normally
            refers to articles which range in size from 12 to 18 inches on
            a side, there is nothing in the language of the Heading or
            Explanatory Notes which would preclude the classification of
            the smaller mosaic tiles in question as tiles under Heading
            6810.  Additional U.S. Note 2 to chapter 68 states that the
            tiles classified in subheading 6810.19 may not be 3.2
            centimeters or more in thickness, a standard met by the tiles
            in question, but no minimal standard is set for the surface
            area of the tiles.

                 However, when imported as separate elements, the granules
            and resin do not have the essential characteristic of the
            tiles and could feasibly be formed into other articles.  The
            separate elements are therefore classifiable separately and
            not as unfinished tiles under the provisions of GRI 2.
            Subheading 3214.90.5000, HTSUSA, provides for glaziers' putty,
            grafting putty, resin cements, caulking compounds and other
            mastics; painters' fillings; nonrefractory surfacing
            preparations for facades, indoor walls, floors, ceilings or
            the like.  Subheading 2506.10.0050, HTSUSA, provides for
            quartz (other than natural sands); quartzite, ..., other.

            HOLDING:

                 The tiles at issue, when imported as tiles are
            classifiable under subheading 6810.19.10, HTSUSA, as articles
            of...artificial stone..., tiles..., Other, floor and wall

















                                          -3-


            tiles, with a duty rate of 21 percent ad valorem.   When
            imported as loose granules and resin, the items are classified
            separately.  The granules are classified under subheading
            2506.10.0050, HTSUSA, as quartz, other, free of duty.   The
            resin is classified under subheading 3214.90.5000, HTSUSA, as
            ... resin cement ... other, other, with a duty rate of 11
            percent ad valorem.


                                       Sincerely,





                                       John Durant, Director
                                       Commercial Rulings Division












































            6 cc: A.D., Dir., N.Y. Seaport
            rimmer library/za
            name 085429