The tariff classification of other stone from India

N101495 June 10, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Mr. Gordon Anderson C.H. Robinson Worldwide, Inc. Minneapolis International 14800 Charlson Road Suite 400 Eden Prarie, MN 55347-5048 RE: The tariff classification of other stone from India Dear Mr. Anderson: In your letter dated April 8, 2010, on behalf of Alliance Minerals, you requested a tariff classification ruling regarding a stone which you referred to as “Alliance Noir.” A sample was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory’s analysis has now been completed. Alliance Noir is rectangular in shape. It is mottled black and gray with some iridescent spots. The top surface of the stone is smooth and has been polished. The product measures 30.8 centimeters in width by 30.9 centimeters in length. The stone is 19.9 millimeters thick. Analysis by our Customs and Border Protection Laboratory has determined that Alliance Noir consists of gabbro (other stone). The stone is not agglomerated. The applicable subheading for Alliance Noir (gabbro) will be 6802.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone (except slate) 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