RE: The tariff classification of tile facing kits and hearth pads from Canada.
In your letter dated June 13, 2001, on behalf of Vissan Design Ltd. you requested a tariff classification ruling.
The articles in question are tile facing kits and hearth pads. The ceramic tile facing kits consist of panels of glazed ceramic tiles glued to a wood backing. The panels are designed and sized for a particular fireplace surround unit. The ceramic hearth pads consist of ¼ inch thick glazed ceramic tiles glued to ½ inch thick particleboard. The hearth pads are ready to be set onto the floor for a free standing stove to be placed on.
The ceramic tile used for the hearth pads is of the same kind as that used for the tile facing kits. The tiles are from Turkey and Korea. The wood backing and the particleboard are from Canada. The essential character of the tile facing kits and the hearth pads is imparted by the ceramic tile.
The applicable subheading for the above tile facing kits and hearth pads will be 6908.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other glazed ceramic flags and paving, hearth or wall tiles. The rate of duty will be 11.6 percent ad valorem.