The tariff classification of a limestone fireplace mantle from Spain

NY G81541 January 24, 2001 CLA-2-68:RR:NC:2:226 G81541 CATEGORY: Classification TARIFF NO.: 6802.92.00 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a limestone fireplace mantle from Spain Dear Mr. Hoffacker: In your letter dated August 15, 2000, on behalf of your client, Ibero-America Tile Company, you requested a tariff classification ruling regarding a limestone fireplace mantle. A sample of the stone, from which the fireplace mantle – item #C-301 was made, was submitted and sent to our Customs laboratory for analysis. The stone, which is identified as “Caliza Capri”, is a polished off-white stone. An analysis of this stone taken by our Customs laboratory indicates that the stone is composed of non-agglomerated other calcareous stone (limestone). The applicable subheading for the limestone fireplace mantle 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. 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