The tariff classification of five stones from Spain

NY G81073 January 24, 2001 CLA-2-68:RR:NC:2:226 G81073 CATEGORY: Classification TARIFF NO.: 6802.92.00, 6802.99.00, 6802.91.05 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of five stones from Spain Dear Mr. Hoffacker: In your letter dated August 14, 2000, on behalf of your client, Ibero-America Tile Co., you requested a tariff classification ruling. Five representative samples were submitted and were sent to our Customs laboratory for analysis. You indicated in your letter that all five stones will be imported in the following sizes: 30.5 cm x 30.5 cm x 1 cm in thickness, 61 cm x 61 cm x 1.5 cm in thickness and 45 cm x 45 cm x 1.5 cm in thickness. The first sample, which is identified as “Rojo Alicante” (Arriaga), is a polished reddish stone with white veins. The measurements are approximately 15 cm X 15 cm X 1 cm in thickness. The second sample, which is identified as “Negro Marquina” (Arriaga), is a polished black stone with a few white streaks. The measurements are approximately 15 cm X 15 cm X 1 cm in thickness. The third sample, which is identified as “Marron Emperador” (Arriaga), is a polished brown stone with white veins. The measurements are approximately 15 cm X 15 cm X 1 cm in thickness. You indicated in your letter that these three stones are composed of marble, however, our Customs laboratory has determined that these stones are composed of non-agglomerated other calcareous stone (limestone). The applicable subheading for the three non-agglomerated other calcareous stone tiles (limestone) will be 6802.92.00, 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: other calcareous stone. The rate of duty will be 4.9 percent ad valorem. The fourth sample, which is identified as “Verde Macael” (Arriaga), is a polished green stone with white veins. The measurements are approximately 15 cm x 15 cm x 1 cm in thickness. You indicated in your letter that this stone is composed of marble, however, our Customs laboratory has determined that the stone is composed on non-agglomerated other stone (serpentine). The applicable subheading for the non-agglomerated other stone (serpentine) tile will be 6802.99.00, HTS, which provides for worked monumental or building stone and articles thereof...other: other stone. The rate of duty will be 6.5 percent ad valorem. The last sample, which is identified as “Blanco Macael” (Arriaga), is a translucent, polished white stone that is not beveled. The measurements are approximately 15 cm x 15 cm x 1 cm in thickness. Our Customs laboratory has determined that this stone is composed of non-agglomerated marble. The applicable subheading for the non-agglomerated marble stone will be 6802.91.05, HTS, which provides for worked monumental or building stone (except for slate) and articles thereof other than goods of heading 6801: other: marble: slabs. The rate of duty will be 2.5 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