The tariff classification of two stones from Spain

NY G81074 March 20, 2001 CLA-2-68:RR:NC:2:226 G81074 CATEGORY: Classification TARIFF NO.: 6802.91.05, 6802.92.00 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two stones 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. Two representative samples were submitted and sent to our Customs laboratory for analysis. You indicated in your letter that the two 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 “Rosa P. Intermedio” (Arriaga), is a polished, translucent, peach stone with grey and green streaks. It is not beveled and measures 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 marble product will be 6802.91.05, 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: marble: slabs. The rate of duty will be 2.5 percent ad valorem. The second sample, which is identified as “Crema Marfil” (Arriaga), is a partially translucent, polished light tan stone. It is not beveled and measures approximately 15 cm x 15 cm x 1 cm in thickness. Although you indicated that this stone is composed of marble, our Customs laboratory has determined that this stone is composed of non-agglomerated other calcareous stone (limestone). The applicable subheading for the limestone product 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