The tariff classification of a bathroom accessory from China

N235936 February 19, 2013 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a bathroom accessory from China Dear Ms. Davidson: In your letter dated November 30, 2013, you requested a tariff classification ruling. A sample was submitted with your inquiry. The sample was forwarded to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis. You referred to several items and SKU numbers in your letter. However, this ruling will only address the subject sample submitted for our examination which you identified as “SKU # 10059621 Tumbler”. The subject sample consists of five solid pieces of stone joined together at the edges with an adhesive. You indicated that the product consists of pure sandstone. It does not consist of agglomerated stone. The adhesive simply connects the solid stone pieces. The stone and the adhesive do not run together through the body of the article. The five pieces are joined together at the corners to form a four-sided, open-ended holder plus a base. The base is covered with felt material. The item measures approximately 2-5/8" squared x 4-3/8" high. Our CBP laboratory has determined that the item is composed of sandstone. Our CBP laboratory has verified that the adhesive simply connects the corners and that this item does not consist of agglomerated stone. The applicable subheading for the sandstone article 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 than goods of heading 6801…of natural stone (including slate): Other: Other stone: Other." The rate of duty will be 6.5 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, Thomas J. Russo Director National Commodity Specialist Division