The tariff classification of a limestone tile from Spain

NY J81305 March 20, 2003 CLA-2-68:RR:NC:2:226 J81305 CATEGORY: Classification TARIFF NO.: 6802.92.0000 Ms. Nilda P de Manso Rene Ortiz Vellafane P.O. Box 9022562 San Juan, Puerto Rico 00902-2562 RE: The tariff classification of a limestone tile from Spain Dear Ms. de Manso: In your letter dated February 11, 2003, on behalf of your client, Plom Electric Corporation, you requested a tariff classification ruling. A representative sample was submitted and was sent to our Customs laboratory for analysis. The submitted sample, which you refer to as “Marble Agglomerated Tile” - Litoceramika - Emperador, consists of a highly polished, brown, non-agglomerated stone top layer cemented to a red stone bottom layer. The top section has beveled edges of less than 1 mm. The overall dimensions are approximately 30.5 cm square and approximately 9 mm in thickness. You indicated in your letter that this product is composed of marble; however, analysis of the article by our Customs laboratory indicates that the top layer is composed of non-agglomerated other calcareous stone (limestone), not marble. The bottom layer is composed of red clay that has been fired. The two layers are cemented together with an organic binder. The applicable subheading for the limestone tile will be 6802.92.0000, 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division