The tariff classification of agglomerated stone slabs from Italy

NY L81680 March 3, 2005 CLA-2-68:RR:NC1:126: L81680 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Diana Cachia Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of agglomerated stone slabs from Italy Dear Ms. Cachia: In your letter, dated January 5, 2005, on behalf of LG Solid Source, you requested a tariff classification ruling regarding agglomerated stone slabs. A sample of a portion of one of these slabs was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis. In your letter you stated that the slabs consist of stone agglomerated with plastic resin. Analysis of the sample by our Customs laboratory is consistent with your description of the product’s composition. You stated that the area of the imported slabs will be 120 inches by 55 inches. Your letter indicated that these products will used as material in the manufacture of wall cladding, tub surrounds, countertops, back splashes, fireplace surrounds and windowsills. You stated that these products will be imported in the form of slabs which must be further manufactured and can be used for a wide variety of purposes, not in the form of finished panels which can be applied to specific uses. You stated that the slabs will only be imported in “raw form” and will be converted in the United States into the finished forms of surrounds, countertops, back splashes, cladding and windowsills. The applicable subheading for the agglomerated stone slabs measuring 120 inches by 55 inches will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. 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