811374 81 Ruling Active

The tariff classification of a slate article from China

Issued August 24, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6803.00.5000

Headings: 6803

Product description

The slate wall hanging is in the shape of a pumpkin that is approximately five and one fourth inches in diameter and one fourth of an inch in thickness. It is made of non-agglomerated stone that is unpolished and gray in color. There is a hole on top of the pumpkin with a rope going through it. This allows the article to be hung, in a place such as a door or wall. The sample was sent to our Customs laboratory for analysis. The lab confirmed that the article was made of slate.

CBP rationale

The applicable subheading for the slate wall hanging will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked slate and articles of slate or of agglomerated slate: other.

Full text

NY 811374 August 24, 1995 CLA-2-68:S:N:N3:226 811374 CATEGORY: Classification TARIFF NO.: 6803.00.5000 Ms. Barbara Pirk Westwater Enterprises 917 Mountain Avenue Mountainside, NJ 07092 RE: The tariff classification of a slate article from China Dear Ms. Pirk: In your letter dated June 7, 1995, you requested a tariff classification ruling regarding a slate wall hanging. A sample was submitted with your request. The slate wall hanging is in the shape of a pumpkin that is approximately five and one fourth inches in diameter and one fourth of an inch in thickness. It is made of non-agglomerated stone that is unpolished and gray in color. There is a hole on top of the pumpkin with a rope going through it. This allows the article to be hung, in a place such as a door or wall. The sample was sent to our Customs laboratory for analysis. The lab confirmed that the article was made of slate. The applicable subheading for the slate wall hanging will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked slate and articles of slate or of agglomerated slate: other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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