The tariff classification of stone veneer wall panels from India

N299817 August 30, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6803.00.5000; 6814.90.0000 Mr. William M. Friend Innovative Flooring Supply Inc. 1280 Graham Bell, Suite #1 Boucherville, Quebec J4B6H5 Canada RE: The tariff classification of stone veneer wall panels from India Dear Mr. Friend: In your letter dated August 7, 2018, you requested a tariff classification ruling. Photographs and product literature were submitted for our review. The merchandise under consideration is referred to as Peel and Stick Ultra Stones. From the information you provided, the Peel and Stick Ultra Stones are decorative wall panels which are rectangular in shape and measure approximately 6 inches high by 24 inches wide by 2 millimeters thick. One panel features a .5 to 1.0 millimeter natural slate veneer bonded to a self-adhesive backing, while the other features a .5 to 1.0 millimeter thick natural mica veneer bonded to a self-adhesive backing,. They may be affixed to a wall using an adhesive and/or nails. The applicable subheading for the slate veneer Peel and Stick Ultra Stone will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked slate and articles of slate or of agglomerated slate: Other.” The general rate of duty will be Free. The applicable subheading for the mica veneer Peel and Stick Ultra Stone will be 6814.90.0000, HTSUS, which provides for “Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: Other.” The general rate of duty will be 2.6 percent ad valorum. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division