The tariff classification of other stone from Brazil

N164215 June 24, 2011 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Samya D. Murray C J International, Inc. 519 S Ellwood Avenue Baltimore, MD 21224-3920 RE: The tariff classification of other stone from Brazil Dear Ms. Murray: In your letter received on May 5, 2011, on behalf of Avanti Marble and Granite, Inc., you requested a tariff classification ruling regarding a stone which you refer to as “St. Cecilia.” A representative 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. The product submitted is a broken cut stone with a mottled black, cream, brown and foliation patterned texture. The top of the stone is polished and the sides and bottom are simply cut or sawn. The edges are not beveled. The sample measures approximately 3.1 cm in thickness. Analysis by our U.S. Customs and Border Protection Laboratory has determined that St. Cecilia is composed of other stone. The applicable subheading for the other stone (St. Cecilia) 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 Brazil, 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