H335808

H335808 August 24, 2026 OT:RR:CTF:CPMMA H335808 SRH CATEGORY: Classification TARIFF NO: 6914.10.80 Jose M. Arrufat Gracia 1460 Broadway, Suite 6025 New York, NY 10036 RE: Affirmation of NY N329628; Classification of Xtone ceramic surfaces from Spain Dear Mr. Arrufat Gracia: This is in response to your request for reconsideration, dated November 13, 2023, of New York Ruling Letter (“NY”) N329628, issued on March 27, 2023, which concerns the tariff classification of Xtone ceramic surfaces under the Harmonized Tariff Schedule of the United States (“HTSUS”). For the reasons set forth below, we affirm NY N329628. In NY N329628, U.S. Customs and Border Protection (“CBP”) classified eight different varieties of Xtone surfaces. The subject merchandise in this ruling letter was described as follows: The merchandise under consideration is referred to as Xtone surfaces. Samples of the varieties named Aged Clay, Alpi Verdi, Aria White, Bottega Acero, Carrara White, Ewood Honey, Oxide Grey, and Solo White 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 provided, the Xtone surfaces will measure approximately 10.5 feet long by 5.5 feet wide, with thicknesses of .25 inches, .5 inches, or .75 inches upon importation. After importation, they will be cut to size and shape and fabricated into countertops, table tops, facades, and similar products. Samples of the eight different Xtone products at issue in NY N329628 were provided with the ruling request and the eight samples were forwarded to the CBP’s Laboratories & Scientific Services Directorate (LSS) for analysis. LSS returned individual reports for each sample. Reports NY20221457, NY20221456, and NY20221446 determined that the Aria White, Carrara White, and Solo White samples were made of porcelain ceramic, while reports NY20221458, NY20221461, NY20221459, NY20221462, and NY20221460 found that the 2 Aged Clay, Alpi Verde, Bottega Acero, Ewood Honey, and Oxide Gray samples were made of stoneware ceramic. Based on the laboratory test results, the Xtone varieties named Aria White, Carrara White, and Solo White were classified as porcelain ceramic under subheading 6914.10.80, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.” The Xtone varieties named Aged Clay, Alpi Verdi, Bottega Acero, Ewood Honey, and Oxide Grey were classified as stoneware ceramic under subheading 6914.90.80, HTSUS, which provides for “Other ceramic articles: Other: Other.” Your request for reconsideration concerns the classification of only some of the merchandise at issue. Specifically, you accede to the classification of the five Xtone varieties classified as stoneware ceramic under subheading 6914.90.80, HTSUS, but you disagree with the classification of the three Xtone varieties classified as porcelain ceramic under subheading 6914.10.80, HTSUS (the varieties named Aria White, Carrara White, and Solo White). You contend that these three Xtone varieties should also be classified as stoneware ceramic under subheading 6914.90.80, HTSUS. Thus, there is no dispute concerning the classification of the Xtone ceramic surfaces at the 4-digit heading level as “Other ceramic articles.” At issue is the classification of the three Xtone ceramic surface varieties named Aria White, Carrara White, and Solo White at the 6-digit subheading level, as either being comprised “of porcelain or china” (porcelain) or “other” (stoneware). In support of your argument for classification under subheading 6914.90.80, HTSUS, you contend that: The slabs have no dedicated use in the condition in which they are imported and must be transformed by professionals after their importation. The classification 6914.10.8000 “Other ceramic articles: Of porcelain or china” is inappropriate as porcelain or china objects refers to final products and not material. This contention is incorrect. For purposes of classification under the HTSUS, “porcelain” and “china” are defined under U.S. Note 5, Subchapter XIII, Chapter 69, HTSUS, which states: 5. For the purposes of headings 6909 through 6914: (a) The terms “porcelain,” “china” and “chinaware” embrace ceramic ware (other than stoneware), whether or not glazed or decorated, having a fired white body (unless artificially colored) which will not absorb more than 0.5 percent of its weight of water and is translucent in thicknesses of several millimeters. Therefore, to be classified as “of porcelain or china” under subheading 6914.10.80, HTSUS, the subject merchandise does not need to be a “final product” as you contend. Instead, it has to meet the definition of “porcelain” or “china” as provided in U.S. Note 5(a), Subchapter XIII, Chapter 69. Regardless of whether a ceramic article is a finished or unfinished article, if it meets the definition of porcelain set out in Note 5(a) to Chapter 69, it is considered to be porcelain for tariff classification purposes. As discussed in NY N329628, laboratory testing performed on samples of the three Xtone varieties at issue — Aria White, Carrara White, and Solo White — demonstrated that 3 these three varieties met the requirements of “porcelain ceramic.” A review of the laboratory analysis confirms that these three varieties meet the definition of “porcelain” as described in U.S. Note 5(a), Subchapter XIII, Chapter 69, HTSUS. Specifically, LSS Report Nos. NY20221457, NY20221456, NY20221457, dated March 15, 2023, indicate that the three Xtone products at issue have water absorption levels of 0.15% or less, they are translucent, and they have a Munsell value of N9.5 (whiter than the cutoff limit of whiteness for porcelain (N8.5)).1 In your reconsideration request, you cite to NY N234655, dated January 28, 2013, and Headquarters Ruling Letter (“HQ”) H239871, dated January 28, 2014, in support of classification under subheading 6914.90.80, HTSUS. Both NY N234655 and HQ H239871 explain why classification under heading 6905, HTSUS, as “other ceramic constructional goods” is not appropriate for unfinished ceramic slabs that have no dedicated use at the time of importation. However, as discussed above, classification under heading 6905, HTSUS, as “other ceramic constructional goods” is not at issue here. It is undisputed that the Xtone ceramic surfaces at issue are classified under heading 6914, HTSUS, as “other ceramic articles.” While the subject articles in NY N234655 and HQ H239871 were classified under subheading 6914.90.80, HTSUS, this is because CBP laboratory testing indicated that they were made of “ceramic stoneware,” and not “porcelain.” Here, CBP laboratory testing indicates that the three Xtone varieties at issue meet the definition of “porcelain” articles as described in U.S. Note 5(a) to Chapter 69, and not “stoneware.” Thus, the finding that they are classified under subheading 6914.10.80, HTSUS, is not inconsistent with NY N234655 and HQ H239871. You also cite to NY N310085, dated March 16, 2020, where CBP classified unfinished ceramic surfaces under subheading 6914.90.80, HTSUS. Again, the ceramic articles at issue in this ruling letter were found to be “stoneware ceramic” and therefore they were not classified at the six-digit subheading level as being comprised “of porcelain or china.” This ruling is not inconsistent with the current classification of ceramic articles that meet the definition of “porcelain” articles, as described in U.S. Note 5(a) to Chapter 69, under subheading 6914.10.80, HTSUS, reflecting that they are “of porcelain or china.” In accordance with the foregoing, we affirm NY N329628, dated March 27, 2023, which correctly determined the tariff classification of eight Xtone ceramic surface varieties named Aria White, Carrara White, Solo White, Aged Clay, Alpi Verdi, Bottega Acero, Ewood Honey, and Oxide Grey. In your reconsideration request, you also ask for “a first ruling for (45) forty five Xtone products in differ

has been completed. From the information provided, the Xtone surfaces will measure approximately 10.5 feet long by 5.5 feet wide, with thicknesses of .25 inches, .5 inches, or .75 inches upon importation. After importation, they will be cut to size and shape and fabricated into countertops, table tops, facades, and similar products. Samples of the eight different Xtone products at issue in NY N329628 were provided with the ruling request and the eight samples were forwarded to the CBP’s Laboratories & Scientific Services Directorate (LSS) for analysis. LSS returned individual reports for each sample. Reports NY20221457, NY20221456, and NY20221446 determined that the Aria White, Carrara White, and Solo White samples were made of porcelain ceramic, while reports NY20221458, NY20221461, NY20221459, NY20221462, and NY20221460 found that the 
2 Aged Clay, Alpi Verde, Bottega Acero, Ewood Honey, and Oxide Gray samples were made of stoneware ceramic. Based on the laboratory test results, the Xtone varieties named Aria White, Carrara White, and Solo White were classified as porcelain ceramic under subheading 6914.10.80, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.” The Xtone varieties named Aged Clay, Alpi Verdi, Bottega Acero, Ewood Honey, and Oxide Grey were classified as stoneware ceramic under subheading 6914.90.80, HTSUS, which provides for “Other ceramic articles: Other: Other.” Your request for reconsideration concerns the classification of only some of the merchandise at issue. Specifically, you accede to the classification of the five Xtone varieties classified as stoneware ceramic under subheading 6914.90.80, HTSUS, but you disagree with the classification of the three Xtone varieties classified as porcelain ceramic under subheading 6914.10.80, HTSUS (the varieties named Aria White, Carrara White, and Solo White). You contend that these three Xtone varieties should also be classified as stoneware ceramic under subheading 6914.90