The tariff classification of other stone from India, Brazil and China

N244197 October 25, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6802.99.0060 Ms. Laurie Arnold JAS Forwarding USA, Inc.6165 Barfield Rd Atlanta, GA 30328 RE: The tariff classification of other stone from India, Brazil and China Dear Ms. Arnold: In your letter dated July 16, 2013, on behalf of Triton Stone, you requested a tariff classification ruling regarding five stones – Black Beauty, Black Impala and Black Galaxy from India; Cosmos Black from Brazil; and Monglian Black from China. In your letter you indicated that the products will be imported in polished slabs and used as building stone. Samples cut from each stone were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis. The submitted sample of Black Beauty measures approximately 30 cm square; it is approximately 17.8 mm thick. The surface of the stone is polished and the sides are buffered. Our U.S. Customs and Border Protection Laboratory has determined that the submitted sample of Black Beauty is quartz monzogabbro (other stone). The submitted sample of Black Impala measures approximately 30.5 cm square; it is approximately 20.7 mm thick. The surface of the stone is polished, the sides are buffered and the edges are beveled. Our laboratory has determined that the submitted sample of Black Impala is gabbro (other stone). The submitted sample of Black Galaxy measures approximately 30.54 cm in width by 30.62 cm in length; it is approximately 1.04 cm thick. The surface of the stone is polished and the edges are beveled. Our laboratory has determined that the submitted sample of Black Galaxy is gabbro (other stone). The submitted sample of Cosmos Black measures approximately 30.5 cm square; it is approximately 3 cm thick. The product is a polished, layered stone. Our laboratory has determined that the submitted sample of Cosmos Black is other stone of metamorphic origin. The submitted sample of Mongolian Black measures approximately 30 cm square; it is approximately 10.6 mm thick. The surface of the stone is polished. Our laboratory has determined that the submitted sample of Mongolian Black is basalt (other stone). The applicable subheading for the five stones - Black Beauty, Black Impala, Black Galaxy, Cosmos Black and Mongolian 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 or 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division