The tariff classification of various stone articles from Canada

NY 809960 October 25, 1995 CLA-2-68:R:N4:226 809960 CATEGORY: Classification TARIFF NO.: 6802.93.00; 6802.99.00; 9405.50.40 Mr. John A. Hannah The Philosopher's Stone Rosebud, Nova Scotia, BOR 1A0 RE: The tariff classification of various stone articles from Canada Dear Mr. Hannah: In your letter dated May 12, 1995, you requested a tariff classification ruling regarding various stone articles. Five samples were submitted with your request. Items #1 and #2 were sent to our Customs laboratory for analysis. Item #1, which is identified as "miniature", is composed of unagglomerated pegmatite granite, an igneous rock. It is approximately one and one half inches in height by two inches in width with a three quarter inch opening on the top. Item #2, which is identified as "mother" stone, is composed of shale, an unagglomerated metamorphic rock. It is approximately two inches in height by two and one half inches in width with a half inch opening on the top. In your letter you stated that these openings are used to hold various articles such as pens, toothbrushes, flowers, etc. Items #3 and #4, which are identified as "earth", are composed of various stones. These items are approximately three inches in height by two and one half inches in width with a one inch opening on the top. Item #5, which is identified as "votive vessel", is composed of pegmatite granite. It is round and approximately two inches in height by five inches in diameter with a one and three quarter inch opening on the top. Based on product literature, appearance and form of the articles, it appears that items #3, #4, and #5 are principally used as candleholders. The applicable subheading for the "miniature" stone will be 6802.93.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801...), other: granite. The rate of duty will be 4.1 percent ad valorem. The applicable subheading for the "mother" stone will be 6802.99.00, HTS, which provides for worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801...), other: other stone. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the "earth" and "votive vessel" stones will be 9405.50.4000, HTS, which provides for non-electrical light fittings of stone. The rate of duty will be 7.3 percent ad valorem. In your letter you stated that these stones are produced entirely in Canada from stone quarried in Canada. Based on this information, items #1 and #2, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Items #3, #4, and #5, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.2 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division