&&The products are artisanal earthenware tiles called Zelliges. These traditional Moroccan tiles are used primarily for wall decoration. They are handmade from natural clay, then enamelled and fired at a high temperature. The minimum size of the tiles is 10 cm by 10 cm and the maximum size is 30 cm by 30 cm. The dimensions, shapes and colours may vary slightly because they are handmade.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 6907.23.29.00. This tariff classification number is accurate for tiles with a surface area of less than 103 square centimetres.&&&&The products correspond with the description of ceramic products that have been fired after shaping in Legal Note 1 of Chapter 69. The Explanatory Notes of heading 69.07 describe tiles that are used primarily to cover walls and are made of clay, and their manufacturing methods. The products meet hits description and are classified under subheading 6907.2X. The product is porous with a water absorption coefficient exceeding 10%, which meets the terms of subheading 6307.23. Tiles with a surface area of less than 103 square centimetres are not covered by the terms of tariff item no. 6907.23.21 and are classified under residual tariff item 6907.23.29.