The tariff classification of a limestone tile from Spain

NY G81154 February 2, 2001 CLA-2-68:RR:NC:2:226 G81154 CATEGORY: Classification TARIFF NO.: 6802.22.00 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a limestone tile 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. A representative sample of the stone was submitted and sent to our Customs laboratory for analysis. You indicated in your letter that this stone 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 sample, which is identified as “Oasis Blue”, is a smooth unpolished grey stone that measures approximately 20 cm x 20 cm x 2 cm in thickness. Although your letter refers to this stone as “sandstone”, an analysis of the stone taken by our Customs laboratory indicates that it is actually composed of non-agglomerated other calcareous stone (limestone). Lab analysis indicates that the item was cut and smoothed but not polished. The applicable subheading for the unpolished non-agglomerated other calcareous stone (limestone) tile 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. 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