The tariff classification of honed travertine tiles from Turkey

NY L82185 February 7, 2005 CLA-2-68:RR:NC1:126: L82185 CATEGORY: Classification TARIFF NO.: 6802.91.2500 Mr. Rene Debrunner Vantage International Forwarding, Ltd. 11222 La Cienega Boulevard Suite 535 Inglewood, California 90304 RE: The tariff classification of honed travertine tiles from Turkey Dear Mr. Debrunner: In your letter dated January 10, 2004, on behalf of Arizona Tile, you requested a tariff classification ruling regarding a honed travertine tile. A sample was submitted with your ruling request. In your letter you contend that the “honed” travertine should be regarded as a “polished” article. However, the process of honing is not regarded as the equivalent of the process of polishing. When we classify this merchandise, the competing provisions that must be considered are subheadings 6802.91.2000 and 6802.91.2500, Harmonized Tariff Schedule of the United States (HTS). Subheading 6802.91.2000 provides for worked monumental or building stone…and articles thereof…other: travertine: articles of subheading 6802.21.10 that have been dressed or polished, but not further worked. Subheading 6802.91.2500 provides for worked monumental or building stone…and articles thereof…other: travertine: other. Subheading 6802.91.2000 only applies to travertine that is worked by dressing or polishing. If the travertine is worked in any other way, subheading 6802.91.2500 is applicable, not subheading 6802.91.2000. Since honing is a form of working other than dressing or polishing, subheading 6802.91.2000 is not applicable to the honed travertine tile at issue in your ruling request. The applicable subheading for the honed travertine tile will be 6802.91.2500, HTS, which provides for worked monumental or building stone…and articles thereof…other: travertine: other. The rate of duty will be 3.7 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