The tariff classification of a countertop of agglomerated stone from Mexico with attached stainless steel sink from China

N204995 May 14, 2012 CLA-2-:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Robert Noell Cain Customs Brokers, Inc. 1701 East Industrial P.O Box 1809 Hidsalgo, TX 78557 RE: The tariff classification of a countertop of agglomerated stone from Mexico with attached stainless steel sink from China Dear Ms. Noell: In your letter, dated March 17, 2012, on behalf of Woodcrafters Home Products, you requested a tariff classification ruling regarding a “faux marble” countertop from Mexico with an under-mount stainless steel sink or bowl from China. A sample of a portion of the countertop was submitted with your ruling request. This sample was submitted to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. You advised our office that the countertop and the stainless steel bowl - in their imported condition - are attached together and put up for retail sale. Information submitted with your ruling request indicates that the countertop comprises the greater portion of the surface area of this merchandise and that it represents a greater portion of the value of the merchandise. In your letter you indicated that the countertop measures 60.5 inches by 20.5 inches. Information submitted with your ruling request indicates that the stainless steel bowl measures 23 inches by 17.75 inches. The essential character of this countertop with sink is imparted by the countertop. You advised our office that the countertop is composed of limestone agglomerated with plastics resin. Analysis of the sample by our Customs laboratory is consistent with this composition. The applicable subheading for the countertop of agglomerated stone with an under-mount stainless steel sink will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other The rate of duty will be free. 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/. The merchandise which is the subject of your ruling request may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact that office at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov (click on “Import” and “AD/CVD”). 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