The tariff classification of five stones from India

N017866 January 10, 2008 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Mr. Jesse Bogan Architectural Granite & Marble, Inc. 13652 Highway 71 West Austin, TX 78738 RE: The tariff classification of five stones from India Dear Mr. Bogan: In your letter dated October 1, 2007, you requested a tariff classification ruling. Five representative samples were submitted and were sent to our Customs laboratory for analysis. The submitted sample, designated as “Absolute Black”, is a rectangular dark stone with a polished top surface. It measures approximately 30.5 cm in length by 30.5 cm in width and 2.04 cm in thickness. The submitted sample, designated as “PP4 Black Dark”, is a rectangular dark stone with a polished top surface. It measures approximately 30.5 cm in length by 30.5 cm in width and 2.09 cm in thickness. The submitted sample, designed as “Super Black”, is a rectangular dark stone with a polished top surface. It measures approximately 30.5 cm in length by 30.5 cm in width and 2.05 cm in thickness. The submitted sample, designated as “Black Pearl”, is a rectangular dark stone with a polished top surface. It measures approximately 30.5 cm in length by 30.5 cm in width and 3.1 cm in thickness. The submitted sample, designated as “Tropical Green”, is a rectangular dark stone with a polished top surface. It measures approximately 30.5 cm in length by 30.5 cm in width and 2.76 cm in thickness. Laboratory analysis indicates that each of the five products is composed of non-calcareous, non-agglomerated other stone. The applicable subheading for the five stones (Absolute Black, PP4 Black Dark, Super Black, Black Pearl and Tropical Green) will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof: other: other stone. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 6802.99.0060, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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