Mosaic cubes and the like, other than those of subheading 6907.40

69.07 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing. 6907.10 - Tiles, 6907.90 - Other cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm This heading covers ceramic flags and tiles, including quarry tiles, commody used for paving or for facin walls, hearths, etc., provided they are unglazed (see Explanatory Note to heading 6 .08 regarding glazed goods). Fla s and paving, hearth or wall tiles are thinner in relation to their surface dimensions than are bui ding 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 fixin by cement, adhesive or by other means to the surface of existing walls, etc. They also differ om roofing tiles in that they are usually flat and do not need to be ierced or provided with nibs or otherwise sha ed for interlocking and that they are desi eat0 be laced side by side without overlapping. Flags are larger than tiles and are usual y rectangu ar; 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 floorin or as hearth slabs. Both categories ma be of common pottery or earthenware, but types wkich have to withstand heavy wear are ot!i en vitrified, for example, tiles of stoneware, or porcelain (china) or of fired steatite (e.g., tiles for lining grinding mills, etc.). f B r Certain ceramic tiles are used solely for paving; unlike bricks, they are usually cubic or in the form of truncated yrarnids. In practice, they are normally of stoneware or, exceptionally, of porcelain or china gmg.,flags for pedestrian crossings). The classification of goods in this heading is therefore determined by their sha e and size, rather than by their composition; thus bricks suitable for use both in building an for paving (e.g., vitrified bricks) are excluded (heading 69.04). 'f 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 : (I) Bordering, ca ping, skirt in^, frieze, angle, corner or other fitting tile pieces employed for finishng off !t e facing, pavmg, etc., work. (2) Double tiles intended for splittiug 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).