U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2517.49.0000
$0.4M monthly imports
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Ruling Age
30 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of various pebbles from the Philippines
NY 815655 October 27, 1995 CLA-2-25:R:N4:226 815655 CATEGORY: Classification TARIFF NO.: 2517.49.0000 Mr. Crisostomo G. Ibarra Attorney At Law 744 Montgomery Street Suite 120 San Francisco, CA 94111 RE: The tariff classification of various pebbles from the Philippines Dear Mr. Ibarra: In your letter dated October 4, 1995, on behalf of your clients, Jose Antonio Maninang and Jorge P. Maninang, you requested a tariff classification ruling regarding various pebbles. Five samples were submitted with your request. The following samples include: a. Arkosic sandstone b. Subarhose sandstone c. Precambrian toriridonian arkase d. Gray wache e. Silurian tuscarora In your letter you state that each stone is natural and derived from the earth, primarily at seaside. You also state that each stone will be used decoratively, in aquariums and in Japanese-style rock gardens, as well as in landscape architecture. The applicable subheading for the pebbles will be 2517.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: other. The rate of duty will be free. 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