The tariff classification of other stone from India

N196515 April 4, 2012 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Diane Pachilis C J International, Inc. 519 South Ellwood Avenue Baltimore, Maryland 21224 RE: The tariff classification of other stone from India Dear Ms. Pachilis: In your letter dated November 23, 2011, on behalf of your client, Bramati Marble & Granite, you requested a tariff classification ruling. A representative sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis. The submitted stone sample is described in your letter as “Absolute Black”. It is a black cut stone with a polished top surface. The sides and bottom are simply cut or sawn and the edges are not beveled. The sample measures approximately 12.7 cm square and 3.06 cm in thickness. Analysis by our U.S. Customs and Border Protection Laboratory has determined that “Absolute Black” is composed of other stone (Gabbro). The applicable subheading for the other stone (Absolute Black) 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, Thomas J. Russo Director National Commodity Specialist Division