The tariff classification of two stones from India

N042193 December 10, 2008 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.93.00 Mr. Walter Warren C.H. Robinson International 400 Harmon Meadow Blvd. Secaucus, NJ 07094 RE: The tariff classification of two stones from India Dear Mr. Warren: In your letter dated October 9, 2008, on behalf of your client C H Briggs Co., you requested a tariff classification ruling. Two representative samples were submitted and were sent to our U.S. Customs and Border Protection laboratory for analysis. The first sample, designated as “Pegasus Shade 1”, is a cream, tan, brown, gray and black brecciated flat piece of stone with a polished surface. The stone measures 15.1 cm in width by 30.5 cm in length by 10.1 mm in thickness. The second sample, designated as “Pegasus Shade 2”, is a white, tan, brown, gray and black brecciated flat piece of stone with a polished surface. The stone measures approximately 15.1 cm in width by 30.3 cm in length by 10.6 mm in thickness. Our laboratory has determined that each sample is composed of non-agglomerated granite. In your letter you suggested classification for this merchandise in heading 2516, Harmonized Tariff Schedule of the United States (HTSUS).  However, heading 2516 is only applicable to stone which is crude, roughly trimmed, or merely cut into rectangular blocks or slabs.   Stones worked beyond this point - such as the polished stones at issue in this ruling request - are classifiable in heading 6802.  Therefore, heading 2516 is not applicable. The applicable subheading for the two stones, “Pegasus Shade 1” and “Pegasus Shade 2”, will be 6802.93.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone (except slate) and articles thereof…other: granite. The rate of duty will be 3.7 percent ad valorem. 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