The tariff classification of a mortar and pestle set from Taiwan

NY A89025 February 25, 1997 CLA-2-68:RR:NC:2:226 A89025 CATEGORY: Classification TARIFF NO.: 6802.92.0000 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a mortar and pestle set from Taiwan Dear Ms.Cheung: In your letter dated October 28, 1996, you requested a tariff classification ruling regarding a mortar and pestle set. A representative sample of the item was submitted with your ruling request and was sent to our Customs laboratory for analysis. In your letter you indicated that the mortar and pestle set (style #456005) is made of beige marble. You also indicated that this item will be used to grind herbs and spices. Our Customs laboratory has determined that the mortar and pestle set is composed of limestone, not marble. The applicable subheading for the limestone mortar and pestle set will be 6802.92.0000, 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: other calcareous stone. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division