The tariff classification of four limestone tiles from Spain

NY G80748 January 24, 2001 CLA-2-68:RR:NC:2:226 G80748 CATEGORY: Classification TARIFF NO.: 6802.22.00, 6802.92.00 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of four limestone tiles from Spain Dear Mr. Hoffacker: In your letter dated August 14, 2000, on behalf of your client, Ibero-America Tile Company, you requested a tariff classification ruling. Four representative samples of the stones were submitted and were sent to our Customs laboratory for analysis. The first sample, which is identified as “Golden Oasis” (Yellow), is a smooth unpolished yellowish stone that measures approximately 20 cm x 20 cm x 2 cm in thickness. The second sample, which is identified as “Golden Oasis” (Blue), is a smooth unpolished grey-yellow stone that measures approximately 20 cm x 20 cm x 2 cm in thickness. The third sample, which is identified as “Caliza Marbella”, is a smooth unpolished cream colored stone. It measures approximately 20 cm x 20 cm x 2 cm in thickness. Our Customs laboratory has determined that the three stones are composed of non-agglomerated other calcareous stones (limestone). Lab analysis indicates that the items were cut and smoothed but not polished. The applicable subheading for the three unpolished non-agglomerated other calcareous stones (limestone) will be 6802.22.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except for slate) and articles thereof, other than goods of heading 6801: other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: other calcareous stone. The rate of duty will be 4.9 percent ad valorem. The last sample, which is identified as “Caliza Capri”, is a polished off-white stone that measures approximately 20 cm x 20 cm x 2 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (limestone). The applicable subheading for the non-agglomerated other calcareous stone (limestone) will be 6802.92.00, HTS, which provides for worked monumental or building stone (except for slate) and articles thereof, other than goods of heading 6801: other: other calcareous stone. The rate of duty will be 4.9 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division