6907.23.10.05 - Tiles, 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 category specifically covers unglazed ceramic flags and paving, hearth, or wall tiles. The defining characteristic here is their unglazed nature, meaning they have not been coated with a vitreous enamel or glaze. These tiles are intended for flooring, paving, or wall covering applications and meet the criterion of having a water absorption coefficient by weight exceeding 10 percent, indicating a porous ceramic composition.

This classification is distinguished from its sibling category, "Other," which would encompass any unglazed ceramic tiles that do not meet the specific dimensional requirements of subheading 6907.23.10.05, meaning their largest surface area *can* be enclosed in a square with a side *less than* 7 cm. This distinction focuses on the size of the largest surface of the tile.

As this is a leaf node, there are no further subcategories. The classification is complete at this level, requiring that the goods are unglazed ceramic tiles, have a water absorption coefficient exceeding 10 percent, and meet the specific size parameter described.