The tariff classification of a granite countertop with under-mount sink from China

NY L83642 July 22, 2005 CLA-2-68:RR:NC1:126: L83642 CATEGORY: Classification TARIFF NO.: 6802.93.00 Ms. Jodi Latner Livingston International Trade Services, Inc. Gateway Executive Park 3556 Lakeshore Drive Suite 200 Buffalo, New York 14219 RE: The tariff classification of a granite countertop with under-mount sink from China Dear Ms. Latner: In your letter, dated March 25, 2005, on behalf of Willis Supply Company, you requested a tariff classification ruling regarding a stone countertop with a sink. A portion of the countertop and a portion of the sink were submitted with your ruling request as samples. These samples were sent to our Customs laboratory for analysis. The sample of the stone countertop submitted was “Product Number CGG 372240, Sea Green Granite.” You stated that the countertop and sink are fitted together and will be imported as a single unit. The measurements of the countertop are either 37 inches by 22 inches or 49 inches by 22 inches. The sink measures 14 7/8 inches by 11 5/8 inches. Our Customs Laboratory has determined that the “Sea Green Granite” countertop is composed of granite. Although you stated in your letter that the sink consists of porcelain, our laboratory has determined that it actually consists of stoneware ceramics. The granite countertop and ceramic sink form a composite good. The essential character of this composite good is imparted by the granite countertop. Based on weight, value and surface area, the countertop component of this product is much more significant than the sink component. The applicable subheading for the granite countertop with under-mount sink will be 6802.93.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone…other: granite. 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