N277638
February 7, 2017
CLA-2-68:OT:RR:NC:N2:428
CATEGORY: Classification
TARIFF NO.: 6810.19.1400, 6810.19.5000
Ms. Camay Simunovic Walker Zanger 16719 Schoenborn Street North Hills, CA 91343
RE: The tariff classification of concrete tiles and panels from Hungary.
Dear Ms. Simunovic:
In your letter dated May 25, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Kaza Concrete. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, Kaza Concrete is tiles and panels of various geometric shapes and dimensions which are designed to be affixed to interior or exterior walls. It is available in different patterns, including “Lantern,” “Saturn,” “Vortex,” “Edgy Flat,” “Edgy Relief,” and “Seed.”
According to the information you provided as well as specifications available on the website you cited, “Lantern” measures approximately 31 centimeters long by 14 centimeters wide by 3.1 centimeters high at its widest points; “Saturn” measures approximately 24.5 centimeters long by 15 centimeters wide by 1.4 centimeters high at its widest points; “Vortex” measures approximately 30.2 centimeters long by 20.8 centimeters wide by 1 centimeter high at its widest points; “Edgy Flat” measures approximately 16 centimeters long by 13.8 centimeters wide by 1.5 centimeters high at its widest points; “Edgy Relief” measures approximately 16 centimeters long by 13.9 centimeters wide by 5 centimeters high at its widest points; and “Seed” measures approximately 10 centimeters long by 17.3 centimeters wide by 5 centimeters high at its widest points.
Laboratory analysis has determined that Kaza Concrete is made of concrete which has not been reinforced. 2
The applicable subheading for the Kaza Concrete styles “Lantern,” “Saturn,” “Vortex,” and “Edgy Flat” will be 6810.19.1400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: Other: Floor and wall tiles: Other.” The general rate of duty will be 9 percent ad valorem.
The applicable subheading for the Kaza Concrete styles “Edgy Relief” and “Seed” will be 6810.19.5000 HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: Other: Other.” The general rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division