The tariff classification of quartz surfaces from China.

N323819 July 20, 2022 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0010; 9803.88.03 Mr. Shitian Hong Heroic Building Materials Inc. 113 Cherry Street #79525 Seattle, WA 98104 RE: The tariff classification of quartz surfaces from China. Dear Mr. Hong: In your letter dated January 21, 2022, you requested a tariff classification ruling. The merchandise under consideration is two styles of surfaces referred to as alumina quartz. These styles were identified as Classic Laza, item number AQ001 and Morning Forst. Samples of each style were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed. From the information you provided, the Classic Laza measures approximately 126 inches long by 63 inches wide by 18 to 30 millimeters thick. You stated the surfaces are imported ready to use for such applications as countertops and vanity tops. No information was provided for the sample Morning Forst. According to your ruling request, the Classic Laza is comprised of what you refer to as “alumina quartz” made up of 40% natural quartz, 47% white corundum sand and 13% resin. Laboratory analysis has determined that the Classic Laza and Morning Forst do not contain corundum (aluminum oxide). Rather, the samples are mostly comprised of quartz (silicon oxide) that is uniformly agglomerated with a polymer resin. The applicable subheading for the Classic Laza surfaces will be 6810.99.0010, 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: Agglomerated quartz slabs of the type used for countertops.” The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0010, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb. 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.d.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division