The tariff classification of five stone slabs from Spain

NY G81547 January 31, 2001 CLA-2-68:RR:NC:2:226 G81547 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 stone slabs 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. Samples of the stones from which these slabs were made were submitted and sent to our Customs laboratory for analysis. You indicated in your letter that five stone slabs will be imported in the following sizes: 60 cm x 40 x 2 cm in thickness, 60 cm x 30 cm x 2 cm in thickness and 40 cm x 40 cm x 2 cm in thickness. The first sample, which is identified as “Rojo Alicante” (Arriaga), is a polished reddish stone with white veins. The second sample, which is identified as “Negro Marquina” (Arriaga), is a polished black stone with a few white streaks. The third sample, which is identified as “Marron Emperador” (Arriaga), is a polished brown stone with white veins. You indicated in your letter that these three stones are composed of marble; however, analysis of the three stones by our Customs laboratory indicates that these stones are composed of non-agglomerated other calcareous stone (limestone), not marble. The applicable subheading for the three non-agglomerated other calcareous stone (limestone) slabs 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. You indicated in your letter that this stone is composed of marble; however, analysis of the stone by our Customs laboratory indicates that it is composed of non-agglomerated serpentine, not marble. The applicable subheading for the non-agglomerated serpentine slab 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. An analysis of the stone taken by our Customs laboratory indicates that this stone is composed of non-agglomerated marble. The applicable subheading for the non-agglomerated marble slab 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