The tariff classification of soapstone slabs and panels from Brazil

NY K82011 January 27, 2004 CLA-2:RR:NC:2:226 NY K82011 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Mr. Sal Casas The Greystone Group 312 Lost Creek Drive Kennesaw, GA 30152 RE: The tariff classification of soapstone slabs and panels from Brazil Dear Mr. Casas: In your letter dated December 4, 2003, on behalf of Constentino USA, you requested a tariff classification ruling regarding soapstone slabs and panels in various sizes used in the manufacture of kitchen countertops. You also requested a tariff classification ruling on soapstone sinks. This ruling (file K82011) will address only the classification of the soapstone slabs and panels. The question of the classification of the soapstone sinks (file K82582) will be referred to our Headquarters office in Washington, D.C. You will receive a response regarding the sinks from our Headquarters office. Samples of three styles of stone – Medium Gray, Light Gray and Ebony Marble - were submitted to our office with your ruling request. These samples were submitted to our Customs laboratory for analysis. Our laboratory has now confirmed that these stones consist of soapstone. You indicated that the slabs are cut into the form of blanks. In addition you indicated that one side of each slab has been polished and one side of each panel has been polished. The applicable subheading for the polished soapstone slabs and panels - Medium Gray, Light Gray and Ebony Marble - used in the manufacture of kitchen countertops will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental and building stone…other: other stone. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 6802.99.0060, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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