The tariff classification of Zurich stone from Brazil.

N355896 July 9, 2026 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6802.93.0090 Mr. Gabriel Rodriguez A Customs Brokerage, Inc. 8400 NW 36th Street Doral, FL 33166 RE: The tariff classification of Zurich stone from Brazil. Dear Mr. Rodriguez: In your letter dated November 8, 2025, you requested a tariff classification ruling on behalf your client, Qualita Granitos E Marmores LTDA. The merchandise under consideration is referred to as Zurich stone. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection (CBP) Laboratory for analysis. This analysis has been completed. Zurich is an ivory-colored stone with brown mottling and streaks. From the information you provided, it will measure approximately 300 centimeters wide by 200 centimeters long and either 2 or 3 centimeters thick. After importation, the stone will be cut to size and shape for both indoor and outdoor use in such applications as countertops, wall cladding, surfaces, and flooring. Laboratory analysis has determined that Zurich is an igneous stone comprised predominantly of quartz and alkali feldspars, and meets the geological definition of granite. The top and sides of the stone have been polished and the edges have been beveled. In your ruling request, you suggest classification of the Zurich stone in 6802.99, Harmonized Tariff Schedule of the United States (HTSUS), as other monumental or building stone. However, the CBP Laboratory determined that Zurich is granite. It is therefore more specifically provided for elsewhere. Classification in 6802.99, HTSUS, is precluded. The applicable subheading for the Zurich stone will be 6802.93.0090, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other: Granite: Other.” The general rate of duty will be 3.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at nicole.d.sullivan@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division