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Heading 6907 : Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.
This heading covers ceramic flags and tiles, including quarry tiles, commonly used for paving or for facing walls, hearths, etc., provided they are unglazed (see Explanatory Note to heading 69.08 regarding glazed goods).
Flags and paving, hearth or wall tiles are thinner in relation to their surface dimensions than are building bricks. Whereas bricks play an essential part in constructional work, forming the very framework of the building, flags and tiles are more especially intended for fixing by cement, adhesive or by other means to the surface of existing walls, etc. They also differ from roofing tiles in that they are usually flat and do not need to be pierced or provided with nibs or otherwise shaped for interlocking and that they are designed to be placed side by side without overlapping. Flags are larger than tiles and are usually rectangular; tiles may be of other geometric shapes (hexagonal, octagonal, etc.). Tiles are mainly used for facing walls, mantelpieces, hearths, floors and paths; flags are more especially used for paving or flooring, or as hearth slabs. Both categories may be of common pottery or earthenware, but types which have to withstand heavy wear are often vitrified, for example, tiles of stoneware, or porcelain (china) or of fired steatite (e.g., tiles for lining grinding mills, etc.).
Certain ceramic tiles are used solely for paving; unlike bricks, they are usually cubic or in the form of truncated pyramids. In practice, they are normally of stoneware or, exceptionally, of porcelain or china (e.g., flags for pedestrian crossings).
The classification of goods in this heading is therefore determined by their shape and size, rather than by their composition; thus bricks suitable for use both in building and for paving (e.g., vitrified bricks) are excluded (heading 69.04).
Goods of this heading may be coloured in the mass, marbled, ribbed, channelled, fluted, etc., but they must not be glazed.
Subject to the above conditions, the heading also includes :(1) Bordering, capping, skirting, frieze, angle, corner or other fitting tile pieces employed for finishing off the facing, paving, etc., work. (2) Double tiles intended for splitting before use. (3) Mosaic cubes, whether or not on a paper or other backing. On the other hand, in addition to glazed articles the heading excludes : (a) Tiles specially adapted as table mats, etc. (heading 69.11 or 69.12). (b) Ornaments and the like of heading 69.13. (c) Ceramic tiles specially adapted for stoves (heading 69.14).
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