The tariff classification of a granite tile from Italy

NY B86860 September 5, 1997 CLA-2-68:RR:NC:2:226 B86860 CATEGORY: Classification TARIFF NO.: 6802.23.0000 Ms. Nilda P. de Manso Rene Ortiz Villafane, Inc. US Customs Brokers P.O. Box 2562 San Juan, Puerto Rico 00902 RE: The tariff classification of a granite tile from Italy Dear Ms. de Manso: In your letter dated June 12, 1997, on behalf of your client, Plom Electric Inc., you requested a tariff classification ruling regarding a natural stone tile. A representative sample was submitted and was sent to our Customs laboratory for analysis. The sample is a twelve inch square, 2 centimeter thick, unpolished, non-beveled, rose, black and white stone. Our lab has determined that the item is composed of granite. The applicable subheading for the granite tile will be 6802.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof...: other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: granite. The rate of duty will be 3.9 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