The tariff classification of various stones from Vietnam

NY E83878 October 19, 1999 CLA-2-68:RR:NC:2:226 E83878 CATEGORY: Classification TARIFF NO.: 6802.93.00, 6802.91.05 Ms. Cecilia Castellanos Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809-0099 RE: The tariff classification of various stones from Vietnam Dear Ms. Castellanos: In your letter dated June 22, 1999, on behalf of your client, Colonist Import & Export, you requested a tariff classification ruling. Representative samples of the items were submitted and were sent to our Customs laboratory for analysis. The first sample is a non-agglomerated polished multicolored stone. It measures approximately 7 cm X 7 cm X 1 cm. The Customs laboratory has determined that this stone is composed of non-agglomerated granite. The applicable subheading for the non-agglomerated granite stone will be 6802.93.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof…other: granite. Vietnam is not one of the countries subject to the General rate of duty (Column 1). It is subject to the Column 2 rate of duty which is 60 percent ad valorem. The second sample is a polished square piece of a cut stone that is grey, brown and white in color. It measures approximately 9.9 cm X 1 cm thick and has no bevel. The Customs laboratory has determined that this stone is composed of marble. The applicable subheading for the marble stone will be 6802.91.05, HTS, which provides for worked monumental or building stone (except slate) and articles thereof…other: marble: slabs. Vietnam is not one of the countries subject to the General rate of duty (Column 1). It is subject to the Column 2 rate of duty which is 15 percent ad valorem. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division