HQ 084559: Decision on Application for Further Review of Protest No. 2809-7-002178.

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 084559


                                   August 13, 1990


          CLA-2:CO:R:C:G  084559  SR

          CATEGORY:  Classification

          TARIFF NO.:  532.24

          District Director of Customs
          555 Battery St.
          P.O. Box 2450
          San Francisco, CA 94126

          RE:  Decision on Application for Further Review of
                Protest No. 2809-7-002178.

          Dear Sir:

               This protest was filed against your decision in the
          liquidation on August 7, 1987, of entry number 110-0147389-7,
          dated July 2, 1987, covering a shipment of ceramic tiles.

          FACTS:

               The merchandise at issue consists of ceramic tiles from
          Japan that are used for spas and pools.  The tiles are made of a
          vitrified ceramic tile that are frost proof, acid proof and stain
          resistant to chlorine.  They are marketed to pool contractors and
          spa and pool manufacturers.  The tiles are less than 1.25 inch
          thick.

               The protestant claims that these tiles should be classified
          under item 532.31, TSUS, as ceramic tiles, other tiles.  The
          protestant feels that because these tiles are specially fitted
          for spas and pools and specially treated, they do not belong in
          the provision for floor and wall tiles and must therefore be
          classified as other tiles.



















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          ISSUE:

               Whether the tiles at issue are classifiable as floor and
          wall tiles under item 532.24, Tariff Schedules of the United
          States (TSUS).

          LAW AND ANALYSIS:

               Item 532.24 provides for ceramic tiles, floor and wall
          tiles, other, glazed.  Item 532.31, TSUS, provides for ceramic
          tiles, other tiles, including roofing tiles.

               The tiles at issue are unbacked vitrified tiles that are to
          be used on the floors and walls of pools or spas.  They are no
          different than tiles that are used for floors and walls of
          bathrooms and showers.  Even though they have had extra
          processing that allows them to be used in pools and they are
          specially shaped and fitted for pools, they are still tiles that
          are intended to be used on floors and walls.  Therefore, they are
          classifiable as ceramic floor and wall tiles.

               Headquarters Ruling Letter 554066, dated April 23, 1986,
          dealt with clay ceramic tiles that cover exterior building walls.
          These tiles are capable of withstanding inclement weather and the
          effects of acid rain.  One side each tile extrudes to interlock
          and bond to the exterior surface of a structure.  The tiles can
          be as large as 3 feet by 6 feet.  These exterior tiles were found
          to be floor and wall tiles under item 532.24, TSUS.

          HOLDING:

               The pool and spa tiles at issue are classifiable under item
          532.24, TSUS, as ceramic tiles, floor and wall tiles, other,
          glazed.

               The protest is denied.  A copy of this decision should be
          attached to the Form 19 Notice of Action to satisfy the notice

























                                         -3-

          requirement of section 174.30(a), Customs Regulations.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division